Goods Must Be Released When Seizure Period Expires Without Extension Notice Under Section 67(7) CGST Act
Case-Laws
GST
The HC ruled in favor of the petitioner, ordering the release of seized goods upon deposit of the valuation amount. The court found that the respondent failed to provide notice of extension before the six-month seizure period expired, violating Section 67(7) of the CGST Act. The court rejected the respondent's claim of “sufficient cause” based on documents not in the pu
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