Rus Education INDIA PVT. LTD. vs. Directorate General Of Goods And Services Tax Intelligence Dggi And Anr.

W.P.(C)/13995/2024HC DelhiGSTCNR DLHC01067595202414 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages

For Petitioner: Mr. Vineet Bhatia, AdvFor Respondent: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs

AI SummaryDismissed

Held

The High Court declined to issue the requested directions, instead relegating the petitioner to the remedy available before the learned Chief Judicial Magistrate, where a complaint regarding the matter has already been filed.

Facts

The petitioner sought directions for the return of books, documents, and electronic devices seized under Section 67 of the CGST Act. A demand of over Rs. 1,000 crores was confirmed against the petitioner, later reduced to Rs. 29 crores on appeal, and a complaint has been filed before the Chief Judicial Magistrate.

Key Issues

Whether the High Court should direct the return of documents and devices seized under Section 67 of the CGST Act, or if the petitioner should be relegated to the Chief Judicial Magistrate's court after a complaint has been filed there.

Sections Cited

Section 67

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~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

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.

The Petitioner is stated to have filed an appeal before the GST Appellate Tribunal. This is a digitally signed order. The authenticity of the order can be re-ver

The judgment continues below.

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Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.