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    <title>2022 (7) TMI 68 - GUJARAT HIGH COURT</title>
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    <description>Where electronic items are seized during a GST investigation, the court noted that most seized articles had already been returned and only a limited number of devices remained in custody. The State, through counsel, gave a clear undertaking that data retrieval from the remaining gadgets would be completed and the items released by a stated date. In light of that assurance and partial compliance with earlier directions, the court treated the dispute as effectively resolved and disposed of the writ petitions without further adjudication on the merits of the seizure.</description>
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      <description>Where electronic items are seized during a GST investigation, the court noted that most seized articles had already been returned and only a limited number of devices remained in custody. The State, through counsel, gave a clear undertaking that data retrieval from the remaining gadgets would be completed and the items released by a stated date. In light of that assurance and partial compliance with earlier directions, the court treated the dispute as effectively resolved and disposed of the writ petitions without further adjudication on the merits of the seizure.</description>
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