Page 93 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] AMAZONITE STEEL PVT. LTD. v. UNION OF INDIA 195
Provided that where it is not practicable to seize any such goods, the proper
officer, or any officer authorised by him, may serve on the owner or the
custodian of the goods an order that he shall not remove, part with, or oth-
erwise deal with the goods except with the previous permission of such of-
ficer :
Provided further that the documents or books or things so seized shall be
retained by such officer only for so long as may be necessary for their exam-
ination and for any inquiry or proceedings under this Act.
(3) The documents, books or things referred to in sub-section (2) or any
other documents, books or things produced by a taxable person or any oth-
er person, which have not been relied upon for the issue of notice under
this Act or the rules made thereunder, shall be returned to such person
within a period not exceeding thirty days of the issue of the said notice.
(4) The officer authorised under sub-section (2) shall have the power to
seal or break open the door of any premises or to break open any almirah,
electronic devices, box, receptacle in which any goods, accounts, registers
or documents of the person are suspected to be concealed, where access to
such premises, almirah, electronic devices, box or receptacle is denied.
(5) The person from whose custody any documents are seized under sub-
section (2) shall be entitled to make copies thereof or take extracts there-
from in presence of an authorised officer at such place and time as such of-
ficer may indicate in this behalf except where making such copies or taking
such extracts may, in the opinion of the proper officer, prejudicially affect
the investigation.
(6) The goods so seized under sub-section (2) shall be released, on a provi-
sional basis, upon execution of a bond and furnishing of a security, in such
manner and of such quantum, respectively, as may be prescribed or on
payment of applicable tax, interest and penalty payable, as the case may be.
(7) Where any goods are seized under sub-section (2) and no notice in re-
spect thereof is given within six months of the seizure of the goods, the
goods shall be returned to the person from whose possession they were
seized :
Provided that the period of six months may, on sufficient cause being
shown, be extended by the proper officer for a further period not exceeding
six months.
(8) The Government may, having regard to the perishable or hazardous
nature of any goods, depreciation in the value of the goods with the pas-
sage of time, constraints of storage space for the goods or any other relevant
considerations, by notification, specify the goods or class of goods which
shall, as soon as may be after its seizure under sub-section (2), be disposed
of by the proper officer in such manner as may be prescribed.
(9) Where any goods, being goods specified under sub-section (8), have
been seized by a proper officer, or any officer authorised by him under sub-
section (2), he shall prepare an inventory of such goods in such manner as
may be prescribed.
(10) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974),
relating to search and seizure, shall, so far as may be, apply to search and
seizure under this section subject to the modification that sub-section (5) of
section 165 of the said Code shall have effect as if for the word “Magis-
trate”, wherever it occurs, the word “Commissioner” were substituted.

GST LAW TIMES  14th May 2020  93