Pragya, Aarav and Aryan, a GST inspector, Railway officer and Customs officer (Joint Commissioner) respectively in the implementation of GST laws, seized goods from godown of Nitin, a trader, after following all the prot

According to Section 72(1) of the Central Goods and Services Tax Act, 2017 (the Act), all officers of Police, Railways, Customs and those officers engaged in the collection of land revenue including village, officers, officers of state tax and officers on union territory tax shall assist the proper officers in the implementation of the Act. According to Section 72(2) of the Act , the Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner. According to Section 67(7) of the Act , where any goods are seized under section 67(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. From the above provision, it is clear that Pragya, Aryan and Aarav should return back the seized goods immediately to Nitin as time limit of 6 months is already over to issue notice in respect thereof. Further, keeping in view of above provisions, Nitin's allegation in this question on "illegal raid" is not valid.