Disposal of seized perishable and hazardous goods enabled to prevent loss and deterioration following seizure procedures. Under sub-section (8) of section 67 of the Maharashtra Goods and Services Tax Act, 2017, the proper officer may promptly dispose of specified classes of seized goods-on grounds of perishable or hazardous character, rapid depreciation, storage constraints or other relevant considerations. The notified Schedule identifies categories subject to disposal, including hygroscopic substances, raw hides, periodicals, certain chemicals and pharmaceuticals, batteries, petroleum products, dangerous drugs, fireworks, specified forest products, taxable goods in Chapters 1-24, rapidly depreciating unclaimed goods, and goods provisionally released but not taken within one month of bond execution.
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.
Disposal of seized perishable and hazardous goods enabled to prevent loss and deterioration following seizure procedures.
Under sub-section (8) of section 67 of the Maharashtra Goods and Services Tax Act, 2017, the proper officer may promptly dispose of specified classes of seized goods-on grounds of perishable or hazardous character, rapid depreciation, storage constraints or other relevant considerations. The notified Schedule identifies categories subject to disposal, including hygroscopic substances, raw hides, periodicals, certain chemicals and pharmaceuticals, batteries, petroleum products, dangerous drugs, fireworks, specified forest products, taxable goods in Chapters 1-24, rapidly depreciating unclaimed goods, and goods provisionally released but not taken within one month of bond execution.
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