Usha Jaiswal vs. Inspector, Central Goods And Services Tax And Ors

Facts

The petitioner, Usha Jaiswal, filed a writ petition before the High Court challenging the non-return of documents and materials seized from her during a search and seizure operation. The petitioner contended that even after adjudication, the seized items were not returned. Subsequently, the revenue authority issued a letter on February 26, 2024, asking the petitioner to collect the seized documents. However, the petitioner alleged that the authority was not permitting verification or counting of these documents. The revenue authority, represented by Mr. Banerjee, stated that the seized documents, as indicated in the letter dated February 26, 2024, would be handed over after allowing the petitioner to verify them by April 2, 2024.

Held

The Court disposed of the writ petition with specific directions. The revenue authority was directed to hand over the seized documents and materials, as indicated in their letter dated February 26, 2024, to the petitioner. This handover was to be done positively by April 2, 2024. Crucially, the authority was also directed to allow the petitioner's representative to verify the seized items before they were handed over. The petitioner's representative was to attend the respondent's office on April 2, 2024, at 2 P.M. for this purpose, carrying proper authorization. The Court did not delve into the merits of the original search and seizure or the adjudication itself, focusing solely on the procedural aspect of returning the seized items. The core principle established is that seized materials must be returned to the assessee after adjudication, with adequate opportunity for verification.

Key Issues

1. Whether the revenue authority is obligated to return seized documents and materials to the petitioner after adjudication, and if so, under what conditions? (Question of law) Petitioner's Contention: The petitioner argued that the seized documents and materials should have been returned after the adjudication process was completed. The petitioner further alleged that even after the authority issued a letter to collect the documents, they were not being allowed to verify or count them, indicating a continued non-compliance with the return of seized property. Revenue's Contention: The respondent authority, through its counsel, submitted that the seized documents/materials, as specified in their letter dated February 26, 2024, would be handed over to the petitioner. They proposed a specific date and time, April 2, 2024, at 2 P.M., for the petitioner's representative to attend their office for verification and collection, provided the representative had proper authorization.