9911796707
TMI Blog2023 (11) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The fact that the petitioner was in possession of the silver, is not disputed, this is the subject matter of the proceedings in the present petition - the respondents have carried out the charade of releasing the silver from their office and then attempting to repossess the same at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner in Delhi as well as in Kanpur on 07.02.2023. During the course of the said operations, 309.75 kgs of silver was seized from the petitioner s premises in Delhi, and 289 kgs of silver was seized from the premises in Kanpur. Admittedly, the search was not conducted on any belief that the petitioner was trading in silver or that such goods were secreted at the petitioner s premises. The search was conducted in respect of the alleged clandestine removal of packing materials supplied by the petitioner. 3. It is the respondents case that the petitioner had invested the sale proceeds of such clandestine trade in purchasing silver. 4. Concededly, silver found at the premises of the petitioner was seized as unaccounted wealth. 5. This Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents that the seized silver was procured using the cash generated from the clandestine removal of the packaging material supplied by the petitioner firm. It is submitted that the further investigation carried out subsequent to filing of the present writ petition reveals that Shri Narendra Kumar Srivastava, the proprietor of the petitioner firm, is engaged in clandestine trading of silver to evade the applicable GST. 3. This Court in Deepak Khandelwal Proprietor M/s. Shri Shyam Metal v. Commissioner of CGST, Delhi West Anr. (supra), had analysed the scope of Section 67 of the CGST Act and the power of the Proper Officer to seize goods, documents or books or things as specified in the said section. 4. In terms of Section 67(2) of the CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant to any proceeding under the CGST Act. It was held that the word things must take colour from the preceding words, documents and books. It denotes items that contain information or records, which the Proper Officer has reason to believe that might be useful for or relevant for the proceedings under the CGST Act. 8. Thus, notwithstanding the wide definition of the term things , the same is required to be read to mean all possible articles that would provide relevant information, records and material which might be useful or relevant for the proceedings under the CGST Act. The power of the Proper Officer to seize books or documents or things does not, therefore, extend to the seizure of valuable assets for the reason that they are una ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents are not precluded from proceeding further with the investigation and taking appropriate action under the Act. There is no dispute that in case the respondents have reason to believe that the petitioner has suppressed any transaction, in relation to the supply of goods and services, that may involve silver, in contravention of any provisions of the CGST Act or the rules made thereunder, an appropriate action under Section 67 of the Act can be initiated. 14. In view of above, the respondents are directed to forthwith release the silver bars and coins seized from the petitioner during the search conducted on 07.02.2023. 15. The learned counsel for the petitioner has filed an affidavit in response to the affidavit filed on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d floor. 10. We, prima facie, are of the view that this action was done to over-reach the orders passed by this Court. The issue, whether the respondents could seize silver is squarely a subject matter of the proceedings in this Court. 11. It is contended on behalf of the respondents that there is cogent material to believe that the petitioner was also involved in trading in silver and, therefore, the said goods were, otherwise liable for confiscation under Section 130 of the CGST Act. 12. It is also fairly stated by Mr. Tripathi, learned counsel for the respondents, that the said goods may be released to the petitioner with sufficient protection for the Revenue, which he states, would amount to ₹16,00,000/-. 13. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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