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2021 (2) TMI 335 - HC - GSTInspection, search, seizure and arrest - Prohibition Order - Subsection (2) of Section 67 of the GST Act, 2017 - HELD THAT:- The plain reading of Sub-section(7) of Section 67 of GST Act would indicate that from the date of seizure under Subsection (2) 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. There is a proviso for the purpose of extending the said period on sufficient cause. Mr. Dave, the learned AGP upon instructions from the concerned department makes a statement that no notice has been issued till this date as contemplated under Sub-section (7) of Section 67 of the Act. There has been no extension also of the time period as provided under the proviso. It can be said that the impugned order outlive its life. The same is hereby quashed and set aside. The articles seized shall now be returned to the writ-applicant, if not returned till this date - Application disposed off.
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