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

Officers seized goods from the godown of Shree Ganesh Traders, Surat, under Section 67(2) on 10 March. No notice in respect of the goods has been issued. What is the position under Section 67(7) if no extension is granted?

Seized goods must be returned if no notice in respect of them is given within six months of the seizure. The proper officer may extend that period for sufficient cause by a further period not exceeding six months. Thirty days applies to documents, not goods.

  1. AGoods must be returned if no notice is given within six months of seizureCorrect
  2. BGoods must be returned if no notice is given within thirty days of seizure
  3. CGoods may be retained indefinitely until investigation ends
  4. DGoods must be returned if no notice is given within one year of seizure

Explanation

Section 67(7) requires goods to be returned to the person from whose possession they were seized if no notice is given within six months of seizure. The proper officer may extend this for sufficient cause by up to a further six months. Thirty days relates to return of documents under sub-section (3), not goods.

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