Section 67(7) in Karnataka Goods and Services Tax Act, 2017
(7)Where any goods are seized under sub-section (2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized:Provided that the period of six months may, on sufficient cause being shown, be extended by the proper officer for a further period not exceeding six months.
