2025 (1) TMI 881

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Mr. Sunil Dalal, Sr. Adv. along with Mr. Jitin Singhal, Mr. Nikhil Beniwal, Mr. Vikram Singh Dalal, Mr. Navish Bhati, Mr. Mahabir Singh and Ms. Sanchita Beniwal, Advs. For the Respondents Through: Mr. Anurag Ojha, Sr.SC along with Mr. Kumar Abhishek, Mr. Subham Kumar, Ms. Seema Tyagi, Ms. Veena Tyagi, Mr. Rajeev L. Seth and Mr. Sunder Singh, Advs. ORDER PER CM APPL.41881/2024 (early hea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....02086 of the petitioner no. 2 and other bank accounts having same PAN maintained at ICICI Bank Ltd, Rohini, Sector-24, New Delhi [IFSC Code ICIC0000828]; (b) to issue a writ of mandamus or any other appropriate writ; order or directions to the respondents to return the assets including laptops, CPUs, Mobile Phones etc. which were seized as per seizure memos dated 16.11.2023 at the officer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... conducted on 16.11.2023. 6. In so far as the petitioners' challenge to the impugned orders freezing the bank account is concerned, this Court had by an order dated 20.03.2024 permitted the petitioners to make an application to the Commissioner to permit limited operations of their bank accounts to enable petitioner no.1 company to continue as a going concern. The representative of the petition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 10. Concededly, the petitioners are entitled to make copies under Section 67 (5) of the Central Goods and Services Tax Act, 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....