GST UPDATE

Desk of CA. PRAVEEN SHARMA:- 

Series- 396.

Release of laptop, computer, documents and other things which were seized in search conducted under section 67 of CGST Act

1. Dhruv Krishan Maggi vs DGGI, Delhi (DHC).

2. The Hon’ble Court dismissed the writ petition and agreed with the submissions made by the GST Authority.

3. As per second proviso of Section 67(2), so long as ‘the documents, books, or other things’ are required for enquiry or proceedings under the Act, the same can be retained by the officer.

4. Thus, by a conjoint reading of sections 67(2) second proviso, 67(3), 74(2), 74(10) the ‘documents or book or things’ can be retained for a maximum period of four and half years, within which period the notice has to be issued, plus thirty days from the date of erroneous refund. 

5. In the present case, the said period had not yet lapsed. Accordingly, at this stage, this Court does not deem it appropriate to direct release of the computer, laptop, documents and other things seized vide punchnama dated 28th August, 2019.

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