https://www.taxtmi.com/highlights?id=104813 Section 67 of the CGST Act limits retention of seized articles through necessity-based and time-bound safeguards. Documents, books and things may be retained only while necessary for examination, inquiry or proceedings, and material not relied upon for a notice must be returned within the statutory period. The High Court applied the six-month return rule to seized mobile phones and bank debit cards and required their return because no extension order existed. Continued investigation alone cannot replace an extension based on sufficient cause by the proper officer, for no more than a further six months. Written authorisation, seizure orders and inventories remain central to assessing whether retention is lawful. en-us Sat, 10 Oct 2026 12:00:27 +0530 Sat, 10 Oct 2026 12:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104813 Section 67 of the CGST Act limits retention of seized articles through necessity-based and time-bound safeguards. Documents, books and things may be retained only while necessary for examination, inquiry or proceedings, and material not relied upon for a notice must be returned within the statutory period. The High Court applied the six-month return rule to seized mobile phones and bank debit cards and required their return because no extension order existed. Continued investigation alone cannot replace an extension based on sufficient cause by the proper officer, for no more than a further six months. Written authorisation, seizure orders and inventories remain central to assessing whether retention is lawful. Highlights GST Sat, 10 Oct 2026 12:00:27 +0530 https://www.taxtmi.com/highlights?id=104813