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TMI Blog2022 (5) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... ts referred to above. It would not be appropriate for the authority to retain the seized items, even considering the statutory provision of sub-section 7 of section 67 of the Act. However, we would not like to enter into any debate as regards the interpretation of sub-section 7 of Section 67. If the authority on its own looks into the matter and makes an appropriate statement, it may facilitate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the course of the search carried out under Section 67 of the G.S.T. Act. 3. Today when the matters were taken up for further hearing, Mr. Sharma, the learned AGP, upon instructions from the concerned authority submitted that out of 21 items, the department has considered to release 18 items. However, the department wants to retain (1) I-Phone-12 Pro Max 256 GB (2) Laptop Lenovo and (3) D.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e data from all the three gadgets referred to above. It would not be appropriate for the authority to retain the seized items, even considering the statutory provision of sub-section 7 of section 67 of the Act. However, we would not like to enter into any debate as regards the interpretation of sub-section 7 of Section 67. If the authority on its own looks into the matter and makes an appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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