2025 (10) TMI 594

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.... disposed of. W.P.(C) 15237/2025 3. The present petition has been filed by the Petitioner - M/s Balaji Enterprises, through its proprietor Mr. Sandeep Singhal, under Article 226 of the Constitution of India, inter alia, seeking return of the electronic devices, documents, records, books, etc., seized from the Petitioner vide seizure dated 1st July, 2025. 4. The copy of the panchnama dated 1st July, 2025 drawn at the office premises of Mr. Sandeep Singhal, at PD-99A, Ground Floor, Pitampura, Delhi-110034 (hereinafter, 'panchnama'), would show that the seized goods are as follows: " Sl.No. Description No. Page Nos 1 2 3 4 1. I-Phone15 (Model No. MTP03HN/A) (Serial No. HK99F4X4XQ) (IMEI 1: 358388750533....

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....opies of the data contained in seized documents and the electronic gadgets. 7. Mr. Harpreet Singh, ld. SSC for the Respondent submits that the Petitioner is not cooperating in the investigation and ought to appear for recording of his statement, as the GST Department wishes to confront him in respect of documents which have been seized. 8. The Court has considered the matter. Section 67 of the Central Goods and Services Tax Act, 2017 (hereinafter, 'CGST Act') vests the power of inspection, search, seizure and arrest with the GST Department. 9. Section 67(3), 67(4) and 67(5) of the CGST Act reads as under: "Section 67. Power of inspection, search and seizure. (3) The documents, books or things referred to in sub-se....

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....n the presence of an Authorised Officer. 12. At this stage, it is submitted on behalf of the GST Department that Section 67(5) of the CGST Act has a caveat that such entitlement shall not extend to circumstances where providing copies would be prejudicial to the investigation. 13. A perusal of Section 67(5) of the CGST Act clearly shows that copies of the seized data cannot be denied to the Petitioner. However, such copies can be made in the presence of an Authorised Officer, unless it is recorded in writing, that providing copies would be prejudicial to the investigation. 14. The panchnama in this case records as under: "The afore-detailed 11 electronic devices were put up before us which were found to be packed in envelo....