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

During a search of Meera Enterprises, an officer seized books and documents under section 67(2) of the CGST Act. Some of the documents were not relied upon for issuing the show cause notice, which was issued on 5 June. Within what period from the issue of the notice must such unrelied documents be returned?

They must be returned within a period not exceeding thirty days of the issue of the notice. Section 67(3) applies this to seized or produced documents, books or things that have not been relied upon for the notice, whereas the six-month limit relates to seized goods.

  1. AWithin thirty days of the issue of the noticeCorrect
  2. BWithin sixty days of the issue of the notice
  3. CWithin six months of the seizure
  4. DWithin fifteen days of the issue 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 in section 67(7) concerns seized goods and notice, not unrelied documents.

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