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

During a search under section 67 of the CGST Act, 2017, officers find certain documents. Which statement correctly reflects the law on documents seized or produced but not relied upon for the notice?

Documents, books or things not relied upon for the notice must be returned within thirty days of the issue of the notice. This is the rule in section 67(3) of the CGST Act. The six-month period applies to seized goods, not to documents.

  1. AThey may be retained permanently as part of the department's records
  2. BThey must be returned within thirty days of the issue of the noticeCorrect
  3. CThey must be returned within six months of seizure
  4. DThey must be returned within fifteen days of the search

Explanation

Section 67(3) provides that documents, books or things not relied upon for issuing the notice must be returned within a period not exceeding thirty days of the issue of the notice. The six-month period relates to seized goods, not documents.

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