S.67 Of CGST Act & S.110 Of Customs Act Are Pari Materia; GST Department Must Give Notice To Assessee Before Extending Seizure Period: Delhi HC

The Delhi High Court held that Section 67 of the CGST Act and Section 110 of the Customs Act are pari materia, meaning they are substantially similar. The court ruled that the GST department must give notice to the assessee before extending the seizure period. This decision ensures procedural fairness and protects the rights of assessees. The ruling emphasizes the importance of adhering to legal safeguards in tax proceedings. The judgment clarifies the procedural requirements for extending seizure periods under GST and customs laws.