Where any goods are seized and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized
Section 67 of the CGST Act, 2017 — Search and Seizure—Order of prohibition —–The applicant prayed for directions to quash and set aside the order of prohibition passed by respondent dated 04/07/2019. The respondent counsel submitted that order of prohibition was passed in Form GST INS-03 under section 67(2). Further Sub-section(7) of Section 67 indicate that from the date of seizure, if notice is issued within six months thereof, the seized properties will have to be returned to the person from whose possession they were seized. No notice has been issued till this date. There has been no extension also of the time period as provided under the proviso. The court observed that the impugned order outlive its life.
Held that:- The Hon’ble High Court quashed and set aside the order. The articles seized shall now be returned to the writ-applicant, if not returned till this date.
Where any goods are seized and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized
Section 67 of the CGST Act, 2017 — Search and Seizure—Order of prohibition —–The applicant prayed for directions to quash and set aside the order of prohibition passed by respondent dated 04/07/2019. The respondent counsel submitted that order of prohibition was passed in Form GST INS-03 under section 67(2). Further Sub-section(7) of Section 67 indicate that from the date of seizure, if notice is issued within six months thereof, the seized properties will have to be returned to the person from whose possession they were seized. No notice has been issued till this date. There has been no extension also of the time period as provided under the proviso. The court observed that the impugned order outlive its life.
Held that:- The Hon’ble High Court quashed and set aside the order. The articles seized shall now be returned to the writ-applicant, if not returned till this date.