Skip to content

CMA Final · Indirect Tax Laws and Practice · Inspection, Search, Seizure, Arrest and Prosecution

During a search at the premises of Anand Enterprises, books and documents were seized under section 67(2) of the CGST Act, 2017. Notice under the Act was issued on 5 August, relying on only some of the seized documents. Within what period must the documents NOT relied upon for the notice be returned?

Documents, books or things that were seized or produced but not relied upon for issuing the notice must be returned within a period not exceeding thirty days from the date of issue of that notice. The six-month limit relates to seized goods.

  1. AWithin fifteen days of the issue of the notice
  2. BWithin thirty days of the issue of the noticeCorrect
  3. CWithin six months of the seizure
  4. DWithin sixty days of the issue of the notice

Explanation

Section 67(3) states that documents, books or things not relied upon for the issue of notice must be returned within a period not exceeding thirty days of the issue of the notice. Here, the notice was issued on 5 August, so the deadline is 4 September. Six months applies to seized goods without notice, not to unrelied documents.

Did you get it right without looking?

One question tells you little. A timed set on Inspection, Search, Seizure, Arrest and Prosecution shows your real accuracy, how long you take and where you lose marks.

Practise Inspection, Search, Seizure, Arrest and ProsecutionFree diagnostic mock

More Inspection, Search, Seizure, Arrest and Prosecution questions