The ruling in brief
Where authorities seized cash, along with other items, during search under section 67 but cash did not fall within permissible articles for seizure, such action was illegal and, although cash was refunded before adjudication, petitioner was entitled to interest for period of illegal withholding and respondent authorities were required to compute and pay such interest.
Where search under section 67 resulted in seizure of mobile phones, pen drives and a bank card, and since SCN was already issued, continued retention of seized goods was unwarranted and Investigating Officer was required to arrange immediate release of said items to petitioner
Provisions considered
Section 67, read with section 56, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017; Section 67 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.