Ron, a GST Inspector, seized invoice books, audited financial statements, all purchase invoices of assessee for last 2 years and driving license of Sukesh during search and seizure proceedings. Ron issued demand notice a

According to second proviso to Section 67(2) of Central Goods and Services Tax Act, 2017 (CGST Act), the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under the CGST Act. According to Section 67(3) of CGST Act, the documents, books or things referred to in section 67(2) or any other documents books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under the CGST 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. In the given case, demand of Sukesh is valid as driving license is not relied upon for the issue of notice. Further, Ron, GST Inspector should return the driving license to Sukesh within 30 days of issue of notice irrespective of completion of assessment.