Judgment
$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010675952024 + W.P.(C) 13995/2024 RUS EDUCATION INDIA PVT. LTD.
.....Petitioner Through:
Mr. Vineet Bhatia, Adv.
versus DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE DGGI AND ANR. .....Respondents Through:
Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 14.09.2026 1.
Through the present Writ Petition, the Petitioner prays for issuance of a writ in the nature of mandamus, seeking directions to the Respondents to return/release the books, documents, things and electronic devices seized under Section 67 of the Central Goods and Services Tax Act, 2017 [‘CGST Act’] on 15.06.2023.
2.
Upon adjudication of the Show Cause Notice, an Order-in- Original was passed on 31.01.2025, confirming a demand of more than Rs.1,000 crores. The Petitioner preferred an appeal, wherein the demand was reduced to approximately Rs.29 crores.
3.
The Petitioner is stated to have filed an appeal before the GST Appellate Tribunal.
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4.
Learned counsel representing the Respondents submits that a complaint has been filed before the Court of the Chief Judicial Magistrate and that the Petitioner, if so advised, may apply before the learned Chief Judicial Magistrate for return of the books, documents, things and electronic devices seized in the present case.
5.
In view of the aforesaid position, the Petitioner is relegated to the remedy available before the learned Chief Judicial Magistrate.
6.
With the aforesaid observations, the present Writ Petition is disposed of.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 14, 2026/sp/pal This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 17/09/2026 at 12:00:54