Seizure disposal of perishable and hazardous goods is notified for early disposal by the proper officer under GST law. Power under section 67(8) of the Uttarakhand Goods and Services Tax Act, 2017 is exercised to specify goods and classes of goods that may be disposed of by the proper officer soon after seizure under section 67(2), having regard to perishability, hazardous nature, depreciation in value, storage constraints, or other relevant considerations. The notified categories include salt and hygroscopic substances; raw hides and skins; newspapers and periodicals; menthol, camphor and saffron; re-fills for ball-point pens; lighter fuel and non-refillable gas lighters; cells, batteries and rechargeable batteries; petroleum products; dangerous drugs and psychotropic substances; bulk drugs and chemicals; pharmaceutical products; fireworks; red sander; sandalwood; taxable goods in Chapters 1 to 24 of the Customs Tariff; and unclaimed or abandoned goods liable to rapid depreciation due to technological change or new models.
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 is notified for early disposal by the proper officer under GST law.
Power under section 67(8) of the Uttarakhand Goods and Services Tax Act, 2017 is exercised to specify goods and classes of goods that may be disposed of by the proper officer soon after seizure under section 67(2), having regard to perishability, hazardous nature, depreciation in value, storage constraints, or other relevant considerations. The notified categories include salt and hygroscopic substances; raw hides and skins; newspapers and periodicals; menthol, camphor and saffron; re-fills for ball-point pens; lighter fuel and non-refillable gas lighters; cells, batteries and rechargeable batteries; petroleum products; dangerous drugs and psychotropic substances; bulk drugs and chemicals; pharmaceutical products; fireworks; red sander; sandalwood; taxable goods in Chapters 1 to 24 of the Customs Tariff; and unclaimed or abandoned goods liable to rapid depreciation due to technological change or new models.
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