Cash Seized from Residence Not Appropriated Towards Demand—Release of—P. Narayanan

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers GST--Search and Seizure Cash Seized from Residence Not Appropriated Towards Demand--Release of P. Narayanan The learned author seeks to examine an interesting issue as to whether cash seized from the residence of a taxpayer that is not appropriated towards demand quantified under show cause notice under section 67(2) of 67(3) of the CGST Act, can be sought to be released by the taxpayer on the ground that the was not relied upon. The related issue is being discussed in the light of a recent Madras High Court decision in the case of Rohit Goel v. Additional Director General, Directorate General of GST Intelligence [2022] 142 taxmann.com 93 (Madras). 1. Power of inspection, search and seizure The provisions relating to power of inspection, search and seizure have been enshrined under section 67 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act"). As per sub-section (2) of section 67 of the CGST Act, 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 or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise 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. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Search and Seizure

Cash Seized from Residence Not Appropriated Towards Demand--Release of

P. Narayanan

The learned author seeks to examine an interesting issue as to whether cash seized from the residence of a taxpayer that is not appropriated towards demand quantified under show cause notice under section 67(2) of 67(3) of the CGST Act, can be sought to be released by the taxpayer on the ground that the was not relied upon. The related issue is being discussed in the light of a recent Madras High Court decision in the case of Rohit Goel v. Additional Director General, Directorate General of GST Intelligence [2022] 142 taxmann.com 93 (Madras).

1. Power of inspection, search and seizure

The provisions relating to power of inspection, search and seizure have been enshrined under section 67 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act").

As per sub-section (2) of section 67 of the CGST Act, 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 or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise 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.