M/s KASHISH OPTICS LTD. v. THE COMMISSIONER, CGST DELHI WEST & ORS.
High Court, Delhi
Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice
M/s KASHISH OPTICS LTD.
v.
THE COMMISSIONER, CGST DELHI WEST & ORS.
W. P. (C) 7741/2022, CM APPL. 23664/2022 (Interim Relief) & CM APPL. 25690/2022 (Addl. Docs. ) dated 03.03.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 67 & 130
Rule Number : Rule 140
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Continued Seizure – Goods seized during search and seizure order issued dated 23.10.2020 – Notice issued and served on same day – Petitioner contended it was not properly notified due to absence of personnel at registered premises – Petitioner submits goods seized are liable to be returned within six months of seizure – Also no notice or opportunity provided to petitioner prior to extension of seizure approved ,it would constitute sufficient ground to invalidate seizure of articles – Seizure notice served after maximum period of 12 months under Section 67 (7) – Petitioner co-operated and participated fully in investigation – HELD :Writ petition allowed – Court directs seized goods be released upon petitioner making a deposit of amount as per valuation by respondents – Any proceedings shall be concluded by respondents within six weeks – Petitioner permitted to take photocopies of all documents seized within four weeks – Respondents may make copies of data in seized electronic devices and release the devices .
Represented by:
Counsel for the Petitioner: Puneet Agrawal, Ketan Jain, Sakshi Bisht, Shruti Garg & Chetan Kumar Shukla, Advocates
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