9911796707
TMI Blog2025 (1) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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 - 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. 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 - Commissioner is requested to examine this aspect and ensure that the copy of the data is not withheld from the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de ICIC0000828]; (b) to issue a writ of mandamus or any other appropriate writ; order or directions to the respondents to return the assets including laptops, CPUs, Mobile Phones etc. which were seized as per seizure memos dated 16.11.2023 at the officer and residential premises of the petitioners; (c) pass any other or further order/orders which Your Lordships may deem fit and proper in the interest of justice. 5. It is apparent from the above that the reliefs claimed by the petitioner in the present petition are three-fold. First, the petitioners challenge the orders dated 16.04.2024 and 20.11.2023 (hereafter the impugned orders), passed by the Commissioner, Central Tax, Delhi West [Respondent No.1 (hereafter the Commissioner)], provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners are entitled to make copies 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 Commissioner had considered the said provisions and permitted the petitioners to obtain copies of the documents and data on the seized assets/devices on a mutually convenient date. 13. In these circumstances, the Commissioner may retain the documents, records, laptops, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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