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TMI Blog2024 (8) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... eized during the course of the proceedings are concerned, the respondent states that all hard disks and other articles have been returned except two laptops. He submits that two laptops have been stolen from the office of the GST Authorities and an FIR in this regard had been lodged. Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioners Through: Ms Beenashaw Soni, Mr Jitin Singhal and Ms Mansi Jain, Advocates. For the Respondents Through: Mr Anurag Ojha, Senior Standing Counsel with Mr Subham Kumar and Mr Kumar Abhishek, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The present petition was briefly heard on 25.07.2024 and the following order was passed. W.P.(C) 4273/2024 4. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the respondents directing them to carry out their investigations in accordance with law and more specifically to videograph the statement recording process of the petitioners and further not to harass the petitioners and not to insist upon the petitioners or their group company to deposit any amount during investigation without there being any final determination of any GST liability and thereby conduct a fair investigation. 5. It is apparent from the above that the reliefs claimed by the petitioners in the present petition are three-fold. First, the petitioners challenge the orders dated 20.11.2023 (hereafter the impugned orders), passed by the Commissioner, Central Tax, Delhi West [Respondent No. 1 (hereafter the Commissioner)], provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the freezing of the bank accounts. 9. The second relief sought by the petitioners is regarding return of the laptops, CPUs, Mobile Phones and other documents, which were seized during the search and seizure operations. 10. Concededly, the petitioners are entitled to make copies of documents under Section 67 (5) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and extracts of any documents seized under Section 67 (2) of CGST Act. 11. 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. 12. The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this Court in W.P.(C) 9834/2022 captioned Vallabh Textiles v. Senior Intelligence Officer decided on 20.12.2022, in support of its contention that the amounts deposited are required to be returned to the petitioners. 19. Mr. Ojha, learned counsel appearing for the respondents, contests the said prayer. However, it is seen that the counter-affidavit filed by the respondents is not on record. The respondents shall ensure that the same is placed on record before the next date of hearing. 20. List for hearing on the aforesaid question on 20.08.2024, the date already fixed. 2. Thus, the limited question to be addressed is whether the petitioners are entitled to refund of ₹22,00,000/-, which they claim was deposited under compu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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