https://www.taxtmi.com/article/detailed?id=17426 Section 67(7) of the CGST Act imposes a statutory limit on retention of goods seized under Section 67(2). Where no notice in respect of the seized goods is given within six months from seizure, the goods must be returned to the person from whose possession they were seized. Although the first proviso to Section 67(2) permits a prohibition order where physical seizure is impracticable, such restraint remains subject to the same temporal safeguard. Continuation of an investigation does not by itself sustain detention or restraint beyond the permitted period. en-us Fri, 18 Sep 2026 07:32:45 +0530 Fri, 18 Sep 2026 07:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17426 Section 67(7) of the CGST Act imposes a statutory limit on retention of goods seized under Section 67(2). Where no notice in respect of the seized goods is given within six months from seizure, the goods must be returned to the person from whose possession they were seized. Although the first proviso to Section 67(2) permits a prohibition order where physical seizure is impracticable, such restraint remains subject to the same temporal safeguard. Continuation of an investigation does not by itself sustain detention or restraint beyond the permitted period. Articles Goods and Services Tax - GST Fri, 18 Sep 2026 07:32:45 +0530 https://www.taxtmi.com/article/detailed?id=17426