GST DAILY – 346 : HC directs GST authority to return seized items including laptops, CPUs, and mobile phones within 30 days

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HC directs GST authority to return seized items including laptops, CPUs, and mobile phones within 30 days

THE DELHI HIGH COURT IN THE CASE OF Aimlay Pvt. Ltd. V/s Commissioner of Central Tax, Delhi West, decided on 25-7-2024

👉 Issue:-

✔️ Can Assessees challenged orders provisionally attaching bank accounts and sought return of seized assets including laptops, CPUs, and mobile phones?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessees challenged provisional attachment of bank accounts and sought return of seized assets, Commissioner was directed to provide copies of seized documents/data to assessees and return seized items within statutory time limit, while allowing Commissioner to retain items temporarily if required.

Section 67(2) read with Sections 67(3) and 67(5) of Central Goods and Services Tax Act, 2017