Seizure of cash under Section 67(2) of the CGST Act is without authority of law where no reasons to believe are recorded, cash is not shown to be seizable thereunder, and no notice under Section 67(7) is issued within six months, warranting quashing of the seizure orders and release of the cash with interest – Smurti Waghdhare Vs. Joint Director, Directorate General of GST Intelligence and Ors. – Bombay High Court