Notice of extension of seizure is to be issued under GST: Delhi HC

Kashish Optics Ltd. Vs Commissioner (Delhi High Court) Delhi High Court held that section 67(7) of the CGST Act mandates that notice of extension of the seizure is required to be issued to the assessee prior to conclusion of the six-month period. Thus, seized goods are directed to be released. Facts- By the present Writ Petition, the Petitioner herein lays challenge to the continued retention of goods by the Respondent, seized on the basis of a search conducted by the Respondents on 22/23 October 2020, pursuant to which a seizure order dated 23.10.2020 came to be issued. Conclusion- In the fac...