HC Directs GST Authority to Provide Copies of Seized Docs Data | Seized Items to Be Returned Within 30 Days

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.