GST DAILY – 143

byCA Pradeep Modi
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Valuable articles such as silver or gold can’t be seized by GST department during search and seizure operations

The Hon’ble  DELHI High Court in the case of NARENDRA POLYPACK INDUSTRIES V/s ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE , decided on 10-11-2023

👉 Issue

✔️ Can Valuable articles such as silver or gold be seized by GST department during search and seizure operations ?

Hon’ble High Court Judgement

✔️ Silver was seized as unaccounted wealth in search and seizure operations conducted in premises of assessee in respect of alleged clandestine removal of packing materials supplied by assessee. Power under section 67(2) of CGST Act, did not extend to seize valuable articles, silver seized was to be released to petitioner.

Regards 🙏

CA PRADEEP MODI

9433033882

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