Mrs Sulochana Devi Lohia vs. The Union Of INDIA And Ors

Held

The Court held that the seized articles, including the cash amount of Rs. 9,00,000, would not be required to be detained further as the investigation had been completed. The respondent authorities, through their learned Standing Counsel, voluntarily undertook to return these items to the petitioner. The Court observed that this commitment, made voluntarily by the respondents, should be complied with. Accordingly, the petitioner was directed to approach the Additional Director General of Goods & Service Tax Intelligence, Guwahati, Zonal Unit, on September 25, 2025, to receive the seized articles as per the undertaking. The Court noted that the petitioner did not wish to press the writ petition further, having accepted the commitment for the return of the seized materials.

Facts

The petitioner, Mrs. Sulochana Devi Lohia, proprietress of M/s. Lohia Hardware, filed a writ petition seeking the return of Rs. 9,00,000 in cash, a laptop, documents, and files seized from her residence on July 3, 2023. The Directorate General of Goods and Service Tax Intelligence (DGGI) and its Guwahati unit were the respondent authorities. The petitioner sought a direction for the refund of the seized cash and return of other items. The High Court had previously directed the GST Standing Counsel to obtain instructions regarding the seized materials. The investigation has since been completed.

Key Issues

1. Whether the seized cash amount of Rs. 9,00,000, along with other articles (laptop, documents, files), should be returned to the petitioner, Mrs. Sulochana Devi Lohia, given that the investigation has been completed? Petitioner's Contention: The petitioner argued that the seized cash and articles were being unlawfully detained and sought their immediate return. The petitioner relied on the fact that the investigation had concluded, implying no further need for detention. Revenue's Contention: The respondent authorities, through the learned Standing Counsel, GST, submitted that the investigation had been completed and the seized articles, including the cash amount of Rs. 9,00,000, would no longer be required for detention. They undertook to return these items to the petitioner upon her approaching the Additional Director General of Goods & Service Tax Intelligence, Guwahati, Zonal Unit.