https://www.taxtmi.com/caselaws?id=431537 Delhi HC dismissed writ petitions seeking return of seized laptop, computer, and documents from IGST refund fraud investigation involving 23 fake firms and Rs. 63 crores fraudulent refunds. Court distinguished between seizure of goods (six-month retention limit under Section 67(7) CGST Act) and seizure of documents/books/things (retention permitted for examination duration under Section 67(2)). Court held documents can be retained for maximum four and half years plus thirty days from erroneous refund date, which had not lapsed, justifying continued retention for ongoing investigation. en-us Mon, 12 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431537 Delhi HC dismissed writ petitions seeking return of seized laptop, computer, and documents from IGST refund fraud investigation involving 23 fake firms and Rs. 63 crores fraudulent refunds. Court distinguished between seizure of goods (six-month retention limit under Section 67(7) CGST Act) and seizure of documents/books/things (retention permitted for examination duration under Section 67(2)). Court held documents can be retained for maximum four and half years plus thirty days from erroneous refund date, which had not lapsed, justifying continued retention for ongoing investigation. Case-Laws GST Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431537