Section 67 of the CGST Act, 2017 —– Search and Seizure — Release of Articles seized during search -- The petitioners challenged the order of seizure and prayed for quashing the Order of Seizure dated 01/08/2021 passed in FORM GST INS-02. An investigation was carried out against the proprietorship firm owned by husband of the petitioner and in exercise of the powers under section 67 of the Act, the respondent vide order dated 1st August, 2021 has seized phones, Laptop, iPad, Pen Drive, DVR and cash of the petitioner. The advocate for the petitioner submitted that the petitioner’s husband is the proprietor of firm and the petitioner is neither a registered person nor a taxable person and the articles seized are being used either by the petitioner or her children for personal use and therefore, the seized articles are required to be returned to the petitioner. The respondent counsel stated that most of the articles have been released and as and when the details from remaining electronic gadgets are retrieved, the same shall be released and handed over to the petitioner but not later than 31st July, 2022. The court observed that in view of the statement made by learned AGP, the petitions would not survive.
Held that:- The Hon’ble High Court disposed the petition accordingly.
Section 67 of the CGST Act, 2017 —– Search and Seizure — Release of Articles seized during search -- The petitioners challenged the order of seizure and prayed for quashing the Order of Seizure dated 01/08/2021 passed in FORM GST INS-02. An investigation was carried out against the proprietorship firm owned by husband of the petitioner and in exercise of the powers under section 67 of the Act, the respondent vide order dated 1st August, 2021 has seized phones, Laptop, iPad, Pen Drive, DVR and cash of the petitioner. The advocate for the petitioner submitted that the petitioner’s husband is the proprietor of firm and the petitioner is neither a registered person nor a taxable person and the articles seized are being used either by the petitioner or her children for personal use and therefore, the seized articles are required to be returned to the petitioner. The respondent counsel stated that most of the articles have been released and as and when the details from remaining electronic gadgets are retrieved, the same shall be released and handed over to the petitioner but not later than 31st July, 2022. The court observed that in view of the statement made by learned AGP, the petitions would not survive.
Held that:- The Hon’ble High Court disposed the petition accordingly.