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CS Executive · Tax Laws and Practice · Procedural Compliance under GST

Goods are seized under section 67(2) of the CGST Act from the premises of Mehta Traders, Surat, on 1 March. No notice in respect of the seizure is issued. Ignoring any extension, by when must the goods be returned to Mehta Traders?

The goods must be returned if no notice is given within six months of seizure, which here means by the end of six months from 1 March. The proper officer may extend this by up to six more months for sufficient cause, but not otherwise.

  1. AWithin thirty days of seizure
  2. BWithin three months of seizure
  3. CWithin six months of seizureCorrect
  4. DWithin one year of seizure

Explanation

Section 67(7) requires that if no notice is given within six months of the seizure, the goods must be returned to the person from whose possession they were seized. The period can be extended by the proper officer for sufficient cause by up to a further six months, but the question ignores this. Thirty days relates to return of unrelied documents after notice, not goods.

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