Maryam Basheer, Reva University, Bengaluru
ABSTRACT
The present case highlights the importance of enabling things to be held that cannot extend beyond a reasonable period of time. Seizure is taking over of possession of the products by the department. A seizure is generated only after inquiry/examination that the products are liable to confiscation.1 The present paper analyzes in the case that the Madras High Court has ordered the Commissioner of Commercial Tax to advise his officers not to detain commodities or conveyances for classification disputes. The provisions for search and seizure also provide adequate safeguards, and the GST Law states that searches of any place of business, etc., can be conducted only with the permission of an officer of the rank of Joint Commissioner.
