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2023 (11) TMI 208 - KERALA HIGH COURTAuthorization for seizure of Gold - the petitioner submits that in the absence of such satisfaction or authorisation, the seizure becomes illegal, null and void - HELD THAT:- From the perusal of sub-section (2) of Section 67 of SGST/CGST Act 2017, it is evident that when search and seizure operations are authorised, at that time, it would not be known which are the items or documents or books which might be recovered or which would have been kept at a secreted place - What is relevant is that while granting authorisation for search and seizure operations, the authority granting such permission, i.e., Joint Commissioner or Officer above the rank of Joint Commissioner, should have reasons to believe that the goods, documents or things hold relevance and are useful in any legal proceedings under the SGST/CGST Act 2017 and the same are secreted at a particular place. The contention of the petitioner that there was no authorisation for the seizure of 1647.970 grams of gold, the property of the petitioner, does not merit consideration as there was authorisation for the search of the premises of M/s Sobhana Jewellery and these gold items, which the petitioner had later on claimed ownership, was found in a bag in the premises of M/s Sobhana Jewellery. There cannot be authorisation in respect of each and every person and each and every article, goods, books, and documents which may be discovered during the search operation. The authorisation has to be done in respect of the business premises of an assessee, and if things, items, books or documents are found that the authorised officer has reasons to believe that they would be relevant for the purpose of proceeding under the SGST/CGST Act 2017, they are liable to be seized - there are no substance in the submission of the learned Counsel for the petitioner that there was no authorisation under Section 67(2) of the SGST/CGST Act 2017 for the seizure of the gold ornaments weighing 1647.970 grams. There are no substance in this writ petition - petition dismissed.
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