Seized documents/ book/ things can be retained for maximum four and half years

Dhruv Krishan Maggu Vs Principal Director General (Delhi High Court) Delhi High Court held that combine reading of provisions of reading of sections 67(2) second proviso, 67(3), 74(2), 74(10) clarifies that seized documents or book of things can be retained for a maximum period of four and half years. Facts- The Petitioner 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. DGGI is stated to have received a communication from the Chie...