Petitioner seeks release of provisionally attached bank accounts, return of seized electronic devices & refund of Rs. 22 lakh after search & seizure raid.

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....Petitioner sought release of provisionally attached bank accounts, return of seized laptops, CPUs, mobile phones and documents, and refund of Rs. 22 lakh allegedly deposited during search and seizure raid. Commissioner justified freezing bank accounts through speaking order. Regarding seized devices, Commissioner directed to examine retaining them beyond 30 days as per Section 67(3) of CGST Act and ensure data access to petitioner. Counter-affidavit by respondents on refund claim not on record, to be filed before next hearing on 20.08.2024. Matter listed accordingly.....