Dhruv Krishan Maggu vs. Principal Director General, Dggi (Hqrs.), Rk Puram, New Delhi & Anr.
Held
The Court held that the seized documents, books, or things can be retained by the officer for as long as they are necessary for examination and inquiry or proceedings under the CGST Act. Given the ongoing investigation and the timelines prescribed, the release of the seized items was not deemed appropriate at this stage.
Facts
The Directorate General of GST Intelligence (DGGI) seized a laptop, computer, and documents from the petitioner during a search related to a large-scale IGST refund scam. The petitioner sought the unconditional release of these seized items.
Key Issues
Whether the seized documents, books, and things can be retained by the authorities beyond six months, and if the provisions of Section 67(7) are applicable to the seizure of such items.
Sections Cited
Section 67, Section 74, Section 67(2), Section 67(3), Section 67(7), Section 74(2), Section 74(10)
AI-generated summary — verify with the full judgment below
2022/DHC/005527 $~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12th December, 2022 + DHRUV KRISHAN MAGGU
..... Petitioner Through: Mr. Akhil Krishnan Maggu, Advocate.
versus PRINCIPAL DIRECTOR GENERAL, DGGI (HQRS.), RK PURAM, NEW DELHI & ANR.
..... Respondent Through: Mr. Ravi Prakash with Mr. Varun Aggarwal & Mr. Farman Ali, Advocates (M:9469448888)
CORAM:
JUSTICE PRATHIBA M. SINGH Prathiba M. Singh, J (Oral)
This hearing has been done through hybrid mode.
The Petitioner- Dhruv Krishan Maggu in the present case seeks return of his laptop, computer, documents and other things which were seized by the Respondents / Directorate General of GST Intelligence (DGGI) in a search conducted on 28th August, 2019 vide panchnama dated 28th August, 2019. 3. The brief background of this case is that the DGGI is stated to have received a communication from the Chief Manager, Allahabad Bank, Jawala Heri Market, Paschim Vihar informing the DGGI Headquarters of certain high level transactions related to refund of GST credited
The judgment continues below.
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