2024 (8) TMI 1383

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....Advs. ORDER CM APPL.41880/2024 (early hearing) in W.P.(C) 4273/2024 1. This is an application filed by the petitioners seeking early hearing of the present petition. 2. For the reasons stated in the application, the same is allowed. 3. The petition is taken up for hearing. W.P.(C) 4273/2024 4. The petitioners have filed the present petition, inter alia, praying as under: "(a) to issue a writ of certiorari or any other appropriate writ, order or directions, quashing the orders dated 20.11.2023 passed by the learned Commissioner, Central Tax, Delhi West [Respondent No. 1] whereby he provisionally attached the current Bank Account No. 082805001395 of the petitioner no. 1 and Bank Account No. 082805002086 of the pe....

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.... liability and thereby conduct a fair investigation." 5. It is apparent from the above that the reliefs claimed by the petitioners in the present petition are three-fold. First, the petitioners challenge the orders dated 20.11.2023 (hereafter the impugned orders), passed by the Commissioner, Central Tax, Delhi West [Respondent No. 1 (hereafter the Commissioner)], provisionally attaching the bank accounts of petitioner no. 1 and it's Directors'. Second, the petitioners prays that directions be issued to the Commissioner for returning the petitioners' assets, including laptops, CPUs, Mobile Phones etc., which were seized during the search and seizure operations conducted on 16.11.2023. And third, the petitioners prays that directions be is....

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....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, CPUs, and Mobile Phones which were seized but only till the time, the same are required and ....