M/s BALAJI ENTERPRISES v. THE PRINCIPAL COMMISSIONER, DGGI, MEERUT ZONAL UNIT & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s BALAJI ENTERPRISES
v.
THE PRINCIPAL COMMISSIONER, DGGI, MEERUT ZONAL UNIT & ORS.
W.P.(C) 15237/2025 & CM APPL. 62448/2025 dated 06.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 67
Decision : In favour of assessee
Search and seizure – Request for Return or Data Copies – Petitioner sought return of seized gadgets or alternatively, copies of data contained therein – Department contended petitioner not cooperating in investigation and required for confrontation with seized documents – Section 67(3) of CGST Act mandates return of documents or gadgets not relied upon within 30 days of notice – Under Section 67(5) person from whom seizure made entitled to copies of seized documents or data in presence of authorised officer unless prejudicial to investigation – Department cloned and retrieved data from devices – Held: Writ petition disposed – Petitioner to appear before department and be provided copies of entire set of documents and data – Petitioner to cooperate in investigation.
Represented By:
Counsel for the Petitioner: Shivender Kr. Sharma, Urooj Chaudhary & Esha Sharma, Advs.
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