Aimlay Private Limited Vs Commissioner of Central Tax (Delhi West) & Ors (Delhi High Court)
Department shall provide the copies of documents data derived from seized items during GST search and seizure proceedings and eized Documents Must Be Returned in 30 Days: Delhi HC
The Hon’ble Delhi High Court in the case of Aimay (P) Ltd. v. Commissioner of Central Tax, Delhi West [W.P. (C) No. 6836 of 2024 dated July 25, 2024] directed the Department to comply with the provisions of Section 67 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) by ensuring that the copies of the documents and data seized be provided to the Petitioner, and the documents, records, laptops, CPUS and Mobile Phones are seized only till the time they are required but the time period in any case shall not exceed the time period later than 30 days after issuance of notice.
Facts:
Aimay (P.) Ltd. (“the Petitioner”) filed a writ petition against orders dated April 16, 2024 and November 20, 2023 (“the Impugned Orders”) wherein the bank accounts of the Petitioner and its Director were attached. Further, it was prayed that, the Petitioner assets seized during search and seizure operations be released.
