Seizure of documents, books, laptops, CPUs, mobile phones ...

Seized goods must be returned within 30 days unless needed for proceedings.

January 18, 2025

Case Laws GST HC

Seizure of documents, books, laptops, CPUs, mobile phones permissible u/s 67(2) CGST Act but must be returned within 30 days of issuing notice as per Section 67(3) unless required for proceedings. HC directed Commissioner to provide copies of seized data to petitioners and examine providing additional hard disks for data copy. Matter listed for further hearing.

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Seizure of documents, books, laptops, CPUs, mobile phones ...

Seized goods must be returned within 30 days unless needed for proceedings.

January 18, 2025

Case Laws GST HC

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