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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Inspection, Search, Seizure, Offences and Penalties

A search officer seizes the account books of Kaveri Traders on 10 July under Section 67(2). Books not relied upon for a notice issued on 20 September must be returned within what period?

Seized documents, books or things not relied upon for the notice must be returned within a period not exceeding thirty days of the issue of the notice. The six-month limit applies to seized goods with no notice, so it is not the rule here.

  1. AWithin thirty days of the issue of the noticeCorrect
  2. BWithin six months of the seizure
  3. CWithin fifteen working days of the notice
  4. DImmediately on the day of the notice

Explanation

Section 67(3) requires documents, books or things not relied upon for the notice to be returned within a period not exceeding thirty days of the issue of the notice. The six-month period applies to seized goods when no notice is given, not to documents.

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