2025 (1) TMI 881

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..... with Mr. Jitin Singhal, Mr. Nikhil Beniwal, Mr. Vikram Singh Dalal, Mr. Navish Bhati, Mr. Mahabir Singh and Ms. Sanchita Beniwal, Advs. For the Respondents Through: Mr. Anurag Ojha, Sr.SC along with Mr. Kumar Abhishek, Mr. Subham Kumar, Ms. Seema Tyagi, Ms. Veena Tyagi, Mr. Rajeev L. Seth and Mr. Sunder Singh, Advs. ORDER PER CM APPL.41881/2024 (early hearing) in W.P.(C) 6836/2024 1. This .....

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..... s having same PAN maintained at ICICI Bank Ltd, Rohini, Sector-24, New Delhi [IFSC Code 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 .....

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..... enge 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 02.04.20 .....

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..... ion 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 .....

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..... h 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 copy of the data is not withheld from the petitioners. 17. Mr. Ojha, learned counsel appearing for the respondents, contests the said prayer. However, it is seen that the counter-affidavit .....

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