Section 67 of the CGST Act, 2017--- Release of documents within six months of seizure  —- The petitioner sought return of his laptop, computer, documents and other things which were seized by the Respondents (DGGI) in a search conducted on 28th August, 2019. The respondent received a communication regarding certain high level transactions related to refund of GST. The accounts were newly opened and the refund amount was being withdrawn immediately. On enquiries accompanied with search conducted at the premises, which was a common address of all the four firms, revealed that the firms were, in fact, non-functional and non-existent. The counsel for the petitioner submitted that despite substantial time having lapsed, computer, laptops, documents, etc. are not being released. He relied upon Section 67(7) and submitted that when such seizure is affected, within six months, the goods ought to be returned. The court observed that a conjoint reading of sections 67(2) second proviso, 67(3), 74(2), 74(10) the ‘documents or book or things’ can be retained for a maximum period of four and half years, within which period the notice has to be issued, plus thirty days from the date of erroneous refund. In the present case, the said period had not yet lapsed.

Held that:- The Hon’ble High Court dismissed the petition.