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

During a search, officers seized books of account of Kaveri Enterprises under Section 67(2). Some seized documents were never relied upon in the notice issued on 5 June. By when must these unrelied documents be returned under Section 67(3)?

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, not to documents.

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

Explanation

Section 67(3) says 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. With notice on 5 June, that is by 5 July. The six-month period applies to goods under sub-section (7).

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