Section 67 of the CGST Act, 2017 – Search and Seizure ––- The petitioner sought a mandamus for a direction to the respondents to refund an amount of Rs.9.39 lakhs collected from his residence on 14.03.2019. The Petitions were disposed by way of a common order on 06.01.2020, wherein, the respondents were directed to complete the assessments within a time frame fixed. The revenue filed Appeals, wherein, order dated 06.01.2020 was confirmed except to extend the time limit for completion of the proceedings. Contempt Petitions were filed by the petitioner alleging non-compliance with the timelines. The Division Bench fixed an outer time limit of four months for completion of assessment proceedings. The order of the Division Bench had been received by the respondents on 08.04.2022 and the outer time limit would expire on 08.08.2022. However, there has been a delay of 2 months in forwarding the order to the concerned Assessing Officer. The court observed that the respondents are of the rank of Additional Director General and Senior Intelligence Officer of the DGGST and have not exhibited the expected diligence. The court directed to pay a sum of Rs.50,000/- to the Cancer Institute, Adayar, Chennai within a period of two weeks. The court further observed that the direction of the Division Bench is to complete the proceedings within a time frame of four months. The petitioner requested for cross examination of certain parties which would be considered by the respondent in accordance with law.

Held that:- The Hon’ble High Court directed that the proceedings, including consideration of request of cross examination shall be completed within a period of 6 weeks. Upon conclusion of adjudication, the amount seized is liable to be refunded to the party, unless it is appropriated in accordance with law.