9911796707
TMI Blog2024 (3) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... f the CGST/WBGST Act, 2017 (hereinafter referred to as the "GST Act"). 3. It is the petitioners' case that on/or about 24th March, 2023, a search and seizure procedure was initiated under Section 67 of the GST Act at the petitioners' registered place of business. On the following date, in terms of first proviso to Section 67(2) of the GST Act, a prohibitory order was issued. Since then, on 26th December, 2023, a notice under Section 122 of the GST Act was issued. According to the petitioners, the petitioners had duly responded to the said notice and are participating in the proceedings. Subsequently, on 17th January, 2024, the petitioners had requested the respondents to release the stock of timber which had remained seized and covered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated 25th March, 2023. 7. By referring to Section 67(7) of the GST Act, he submits that when any goods are seized under sub-section (2) and no notice in respect thereof has been given within six months from the date of seizure of the goods, the goods shall be returned to the person from whose possession those were seized. 8. By placing reliance on the aforesaid provision, it is submitted that since the respondent no. 1 had issued a show-cause under Section 122 of the GST Act, beyond the prescribed period of six months, the respondent no. 1 was obliged to return the goods to the petitioner. 9. In support of his aforesaid contention, he has placed reliance on a judgment delivered by the Hon'ble Supreme Court in the case of State o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst proviso to Section 67(2) of the GST Act. Admittedly, the assessee has not approached the respondent no. 1 for release of goods under Section 67(6) of the GST Act and I find that the Hon'ble Supreme Court in the case of State of Uttar Pradesh (supra) has clearly highlighted that the assessee in order to seek release of the goods must invoke the provisions of the GST Act to seek release of the goods. The Hon'ble Supreme Court in paragraph 12 has, inter alia, observed as follows:- "12. There is no reason why any other indulgence need be shown to the assessees, who happen to be the owners of the seized goods. They must take recourse to the mechanism already provided for in the Act and the Rules for release, on a provisional basis, upon e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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