Site navigation

If no notice is issued following seizure and no extension is granted, when must the seized goods be returned under Section 67(7) of the CGST Act?

Question and options

If no notice is issued following seizure and no extension is granted, when must the seized goods be returned under Section 67(7) of the CGST Act?

  1. 60 days from date of seizure

  2. 6 months from date of seizure

  3. 30 days from date of seizure

  4. 3 months from seizure

Answer and explanation

Correct answer: B - 6 months from date of seizure

Section 67(7) of the CGST Act requires seized goods to be returned if no notice is issued within six months of the seizure. The proper officer may, on sufficient cause, extend this by up to six more months.

Practice for these exams

Related exam syllabi

More solved explanations in GST - levy, supply, input tax credit, registration & returns