9911796707
TMI Blog2024 (8) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... and seizure operations - HELD THAT:- In terms of Section 67 (3) of CGST Act, all documents, books, or things seized under Section 67 (2) of CGST Act, are required to be returned to the person from whom the same are seized within the period not exceeding 30 days from the date of issuance of the notice - the Commissioner may retain the documents, records, laptops, CPUs, and Mobile Phones which were seized but only till the time, the same are required and in any event not later than 30 days after issuance of notice, as required under Section 67 (3) of the CGST Act, 2017 - the Commissioner is requested to examine this aspect and ensure that the data recorded on the devices is not withheld from the petitioners. Whether the petitioners are entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Account No. 082805001395 of the petitioner no. 1 and Bank Account No. 082805002086 of the petitioner no. 2 maintained at ICICI Bank Ltd, Rohini, Sector-24, New Delhi [IFSC Code ICIC0000828]; (b) to issue a writ of certiorari or any other appropriate writ, order or directions, quashing the orders dated 20.11.2023 passed by the learned Commissioner, Central Tax, Delhi West [Respondent No. 1] whereby he provisionally attached the Saving Bank Account No. 30929377425 and Fixed Deposits No.42333497965 42385934961 of the petitioner no. 3 maintained at State Bank of India, Rohini, Sector-24, New Delhi [IFSC Code SBINOO 11551]; (c) to issue a writ of mandamus or any other appropriate writ, order or directions to the respondents to return the asset ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... third, the petitioners prays that directions be issued to the respondents to refund an amount of ₹22,00,000/-, which the petitioners claim that they were coerced to deposit during the course of search conducted by the respondents. 6. In so far as the petitioners challenge to the impugned orders freezing the bank account is concerned, this Court had by an order dated 20.03.2024 permitted the petitioners to make an application to the Commissioner to permit limited operations of their bank accounts to enable petitioner no. 1 company to continue as a going concern. The representative of the petitioners was directed to appear before the concerned officer on 02.04.2024 at 02:30 PM for the said purpose. 7. In compliance with the said direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the same are required and in any event not later than 30 days after issuance of notice, as required under Section 67 (3) of the CGST Act, 2017. 14. In the meanwhile, the Commissioner shall ensure that copies of the documents and data on devices available in the mobile phones, CPUs, laptops and other records, which were seized are made available to the petitioners. 15. It is submitted on behalf of the petitioners that although the petitioners have provided a hard disk of 01 Terabyte, the respondents are compelling the petitioners to give further hard disks. 16. We request the Commissioner to examine this aspect and ensure that the data recorded on the devices is not withheld from the petitioners. 17. The third issue to be examined is whet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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