Notified to specify goods which may be disposed off by the proper officer after its seizure under section 67(8) of HGST Act,2017 - 58/GST-2 - Haryana SGST
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Seizure disposal of perishable and hazardous goods authorised for prompt officer disposal to prevent depreciation. Notification designates classes of goods that may be disposed of by the proper officer after seizure under the Haryana GST seizure provisions, permitting prompt disposal where goods are perishable, hazardous, subject to depreciation, constrained by storage, or similarly affected. The enumerated categories include hygroscopic substances, raw hides and skins, newspapers and periodicals, menthol, camphor, saffron, pen refills, lighter fuel, batteries, petroleum products, dangerous drugs and psychotropic substances, bulk drugs and listed chemicals, pharmaceuticals, fireworks, red sander, sandalwood, early tariff chapter taxable goods, and unclaimed/abandoned rapidly depreciating goods; goods provisionally releasable remain within scope.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Seizure disposal of perishable and hazardous goods authorised for prompt officer disposal to prevent depreciation.
Notification designates classes of goods that may be disposed of by the proper officer after seizure under the Haryana GST seizure provisions, permitting prompt disposal where goods are perishable, hazardous, subject to depreciation, constrained by storage, or similarly affected. The enumerated categories include hygroscopic substances, raw hides and skins, newspapers and periodicals, menthol, camphor, saffron, pen refills, lighter fuel, batteries, petroleum products, dangerous drugs and psychotropic substances, bulk drugs and listed chemicals, pharmaceuticals, fireworks, red sander, sandalwood, early tariff chapter taxable goods, and unclaimed/abandoned rapidly depreciating goods; goods provisionally releasable remain within scope.
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