Validity of search and seizure - impugned SCN issued beyond the ...

GST

September 22, 2023

Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside because it has not been issued within the period of six months from the date of the order of prohibition is unmerited. The consequence of Sub-section (2) of Section 67 of the CGST Act merely provides that if no notice is issued within the stipulated period, the goods seized are liable to be returned. It does not postulate that the notice, issued after six months, is invalid. - Challenge to the SCN rejected - HC

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Validity of search and seizure - impugned SCN issued beyond the ...

GST

September 22, 2023

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