https://www.taxtmi.com/article/detailed?id=10883 Retention of seized documents, computers and laptops is governed separately from seized goods: goods are to be returned within six months (subject to a six-month extension), whereas documents, books or things may be retained for so long as required for examination and proceedings. In fraud-based wrongful availment of input tax credit cases the show-cause notice and order timelines under the wrong-availment provision control, producing a combined practical retention period of up to four and a half years from the date of the erroneous refund. en-us Mon, 19 Dec 2022 09:20:03 +0530 Mon, 19 Dec 2022 09:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10883 Retention of seized documents, computers and laptops is governed separately from seized goods: goods are to be returned within six months (subject to a six-month extension), whereas documents, books or things may be retained for so long as required for examination and proceedings. In fraud-based wrongful availment of input tax credit cases the show-cause notice and order timelines under the wrong-availment provision control, producing a combined practical retention period of up to four and a half years from the date of the erroneous refund. Articles Goods and Services Tax - GST Mon, 19 Dec 2022 09:20:03 +0530 https://www.taxtmi.com/article/detailed?id=10883