HC Directs GST Authority to Provide Copies of Seized Docs Data | Seized Items to Be Returned Within 30 Days
- News|Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 18 September, 2024
Case Details: Aimlay (P.) Ltd. v. Commissioner of Central Tax, Delhi West - [2024] 165 taxmann.com 662 (Delhi)
Judiciary and Counsel Details
- Vibhu Bakhru & Sachin Datta, JJ.
- Sunil Dalal, Sr. Adv. Jitin Singhal, Nikhil Beniwal, Vikram Singh Dalal, Navish Bhati, Mahabir Singh & Ms Sanchita Beniwal, Advs. for the Petitioner.
- Anurag Ojha, Sr.SC, Kumar Abhishek, Subham Kumar, Ms Seema Tyagi, Ms Veena Tyagi, Rajeev L. Seth & Sunder Singh, Advs. for the Respondent.
Facts of the Case
The petitioner was engaged in business of manufacturing and trading of readymade garments. The department conducted search and seizure operation at the premises of petitioner. The laptops, CPUs and mobile phones of petitioner were seized during the search operations. The provisional attachment order was also passed by the department. It filed writ petition and requested for return of seized assets.
High Court Held
The Honorable High Court noted that the Commissioner had passed speaking order and had permitted the petitioner to obtain copies of the documents and data on the seized assets/devices on a mutually convenient date. The Court noted that the department had already considered the provisions of Section 67(3) and had permitted the petitioner to obtain copies of the documents and data on the seized assets/devices.
Therefore, the Court held that the Commissioner was directed to provide copies of seized documents/data to petitioner and seized items to be returned within 30 days of notice issuance as per Section 67(3) of CGST Act. However, the Court also allowed Commissioner to retain items temporarily if required.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied