Example

A conveyance carrying goods was seized along with goods on 15.8.2017. No show cause notice was issued by the Department till 20.03.2018. The aggrieved person sought for return of goods alleging that the period of 6 months has expired and no notice has been issued yet. Examine.


Answer

As per section 67(7) of the CGST Act,
Where any goods are seized under sub-section (2) and no notice in respect 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.
In this example no show cause notice has been issued before the mandatory period of six months, therefore, seizure of the goods will be vacated and the goods shall be returned to the person from whose possession they were seized.