TaxTMI 
TaxTMI 
2023 (11) TMI 714
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....ying as under: "(a) Allow the present application and set-aside the Form GST-INS-02 order of seizure dated 09.11.2023; and (b) Set-aside the search authorization dated 09.11.2023 mentioned in the panchnama dated 09.11.2023 issued by the Joint Director, DGGI, Meerut Zonal Unit, Meerut; (c) Grant the provisional release of goods seized vide Form GST INS-02 order of seizure dated 09.11.2023; and (d) Pass an-interim and ex-parte orders in terms of para (a) & (b) given above; and (e) Pass such other order or further order or orders as this Hon'ble Court may deem fit and proper under the circumstances of the case." 2. The petitioner is essentially aggrieved by the search and seizure operations t....
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....s order dated 24.08.2023, as well as the order dated 17.10.2023. This Court had, accordingly, directed the respondent to forthwith release the silver bars and coins seized from the petitioner during the search conducted on 07.02.2023. The order dated 17.10.2023 is set out below: "1. This Court, in the order dated 24.08.2023, had recorded that the issue in relation to the seizure of silver bars by the respondents in exercise of the power under Section 67 of the Central Goods and Services Tax Act, 2017 (hereafter 'the CGST Act') is, prima facie, covered by the decision of this Court in Deepak Khandelwal Proprietor M/s. Shri Shyam Metal v. Commissioner of CGST, Delhi West & Anr. : 2023:DHC:5823-DB. The respondents pursuant thereto hav....
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....gs shall be useful or relevant to any proceeding under the CGST Act. The seized documents or books or things can be retained only so long as it is necessary for examination and for any enquiry or proceedings under the CGST Act. 6. The expression 'goods' as defined in Sub-section 52 of the Section 2 of the CGST Act covers all movable property other than 'money' and 'securities'. The term 'goods' as used in Sub-section 2 of Section 67 of the CGST Act, relates to goods, which are subject matter of supplies that are taxable under the Act and, which the Proper Officer believes are liable for confiscation. 7. This Court in Deepak Khandelwal Proprietor M/s. Shri Shyam Metal v. Commissioner of CGST, Delhi West & Anr. (supra), also....
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....ufacturing and supply of their product, that is, various types of laminations. Therefore, silver, though being a movable asset, is not "goods" liable for confiscation while exercising the power under Section 67 of the CGST Act in relation to the products being traded by the petitioner. 12. The argument that the petitioner has not been able to produce lawful evidence of purchase of silver is of no consequence insofar as the action under Section 67(2) of the CGST Act, as initiated in the present case, is concerned. The learned counsel for the respondents has also not been able to dispute that the said issue is squarely covered by the decision rendered by this Court in Deepak Khandelwal Proprietor M/s. Shri Shyam Metal v. Commissioner....
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....In compliance with the said order, the silver seized by the respondents was released to the petitioner at their office on 09.11.2023. The office of the respondent is located at the fourth and fifth floor of the building at Plot No. 6, Arrow Corporate Tower, Kaushambi, Ghaziabad. However, after releasing the said silver, the respondents had once again, seized the same from the petitioner at the ground floor of the said premises. Thus, in effect, the petitioner was permitted to carry the silver out of the office but a seizure was once again effected on the ground floor of the said premises. Clearly, the respondent had no ground to believe that silver was being secreted at the said premises. 8. The fact that the petitioner was in possession....