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

During a search at Iyer Exports, documents were seized under section 67(2) of the CGST Act. A notice was issued on 10 June relying on some of the documents. Which statement is correct about the documents not relied upon for the notice?

They must be returned within thirty days of the issue of the notice. Section 67(3) requires unrelied documents, books or things to be returned to the person within a period not exceeding thirty days from the notice date. The six-month rule relates to goods.

  1. AThey may be retained until prosecution ends
  2. BThey must be returned within thirty days of issue of the noticeCorrect
  3. CThey must be returned within six months of seizure
  4. DThey become the property of the Government

Explanation

Section 67(3) says documents, books or things seized, or produced by a person, which have not been relied upon for the notice must be returned within a period not exceeding thirty days of the issue of the notice. The six-month period in section 67(7) applies to seized goods, not to these documents.

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