GST – Delhi High Court: The ‘documents or book or things’ can be retained for a maximum period of four and half years, within which period the notice has to be issued, plus thirty days from the date of erroneous refund - In the present case, the said period had not yet lapsed, hence direction is not given to release the seized goods – Writ petition dismissed [Order attached]

16-Dec-2022 20:16:29