https://www.taxtmi.com/caselaws?id=445317 Kerala HC dismissed a writ petition challenging the seizure of 1647.970 grams of gold ornaments under SGST/CGST Act 2017. The petitioner argued the seizure was illegal due to lack of specific authorization. The court held that Section 67(2) requires authorization for search of business premises, not for each specific item seized. Since the gold was found during an authorized search of the jewellery shop premises and the officer had reasonable belief of its relevance to GST proceedings, the seizure was valid. The court ruled that specific authorization for individual articles discovered during authorized search operations is not required. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 18 Mar 2024 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445317 Kerala HC dismissed a writ petition challenging the seizure of 1647.970 grams of gold ornaments under SGST/CGST Act 2017. The petitioner argued the seizure was illegal due to lack of specific authorization. The court held that Section 67(2) requires authorization for search of business premises, not for each specific item seized. Since the gold was found during an authorized search of the jewellery shop premises and the officer had reasonable belief of its relevance to GST proceedings, the seizure was valid. The court ruled that specific authorization for individual articles discovered during authorized search operations is not required. Case-Laws GST Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445317