Request to Return Seized Items Denied as Retention Period Still Valid Under Law for Erroneous IGST Refund Case.

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....Period of limitation for retaining the seized goods - Seeking return of his laptop, computer, documents and other things which were seized during search proceedings - various allegations of IGST refund - the ‘documents or book or things’ can be retained for a maximum period of four and half years, within which period the notice has to be issued, plus thirty days from the date of erroneous refund. In the present case, the said period had not yet lapsed. - HC....