Dhruv Krishan Maggu Vs DGGI, Delhi
Date: December 12, 2022
Subject Matter
'Documents or book or things' seized u/s 67 can be retained for a maximum period of four and half years
Summary
A conjoint reading of Section 74(2) and Section 74(10) would clearly show that the maximum period for issuance of the show-cause notice is six months prior to five years from the date of the erroneous refund. As per Section 67(3), if the documents, b…
1. This hearing has been done through hybrid mode. 2. The Petitioner- Dhruv Krishan Maggu in the present case seeks return of his laptop, computer, documents and other things which were seized by the Respondents / Directorate General of GST Intelligence (DGGI) in a search conducted on 28th August, 2019 vide panchnama dated 28th August, 2019. 3. The brief background of this case is that the D…