2026-VIL-42-GUJ
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SGST High Court Cases

GST - Limitation period for provisional attachment and seizure of goods - During the search, gold, silver and cash were seized, and the petitioner's bank accounts were provisionally attached. After more than 20 months, the petitioner requested the authorities to release the seized goods and cash, and lift the provisional attachment, as the limitation period of one year under Section 83(2) of the CGST Act had expired - Whether the authorities were justified in not releasing the seized goods and cash, and not lifting the provisional attachment, despite the expiry of the limitation period of one year under Section 83(2) of the CGST Act – HELD - The authorities had failed to adhere to the statutory provisions - they did not issue a notice within six months of the seizure of the goods as required under Section 67(7) of the CGST Act, nor did they extend the time limit by invoking the proviso to that sub-section. Additionally, the provisional attachment of the bank accounts was not renewed after the expiry of one year, as mandated under Section 83(2) of the CGST Act - The authorities' approach in handling the matter appeared to be intentional, as they were aware of the statutory provisions and the limitation period, yet they sat idle and did not take the required actions. The Chief Commissioner of State Tax is directed to conduct an appropriate inquiry against the officers involved in leaving these loopholes, which ultimately aided the petitioner - The authorities are directed to release the seized goods and cash, and lift the provisional attachment of the bank accounts, within 10 days – The petition is allowed
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