2026 (1) TMI 770

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....istant Government Pleader Mr. Harshvardhan Sharma for the respondents. 2. Rule returnable forthwith. Learned Assistant Government Pleader Mr. Harshvardhan Sharma waives service of notice of rule on behalf of the respondents. 3. The matter was today specifically kept on the request of learned Assistant Government Pleader Mr. Harshvardhan Sharma to verify with regard to the limitation period as provided under Section 83 (2) of the Goods and Service Tax Act, 2017 (For short "GST Act") of one year having been expired and as regards to release of seized articles / goods of the petitioner. 4. The facts in brief are that the petitioner is a partnership firm inter alia engaged in the business of trading of Gold, silver, diamonds and jewell....

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....as elapsed, the provisional attachment of the bank accounts has to be lifted and the account has to be defreezed. However, the same has not been done. So far as the issue with regard to the seizure of gold articles is concerned, he has referred to the provisions of Section 67 of the GST Act, more particularly, sub-section (7) of the GST Act and has submitted that under sub-section (2) where any goods are seized, and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized. 5.1. Thus, it is urged that the present writ petition may be allowed and the respondents may be directed to lift the attachment from the bank accounts and relea....

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....ner (Division-1) vide letter dated 27.04.2022 and thereafter the case files were transferred. Thus, it is submitted that looking to the huge tax evasion and also the seizure of gold and metals along with cash of the petitioner, the writ petition may be rejected. 7. We have heard the learned advocates appearing for the respective parties. The facts which are established from the record points out towards serious dereliction in carrying out the official duty by the concerned officer, and it appears that they have not followed the statutory provisions to give leverage to the present petitioner to get out of confiscation, to release the gold and metal articles and lifting the attachment of the bank accounts. The facts are that search was car....

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.... the proper officer, not below the rank of Joint Commissioner, has reasons to believe that- .... .... (2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books of things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorize in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things. (7) Where any goods are seized under sub-section (2) and no notice in respect thereof is given withi....