Delhi HC Directs GST Officers to Return or Share Data from Seized Phones & Laptops

Balaji Enterprises Vs Principal Commissioner (Delhi High Court) The Delhi High Court, in Balaji Enterprises Vs Principal Commissioner, ruled that an assessee is entitled to receive copies of seized electronic devices and documents under the GST Act. This entitlement can only be denied if the proper officer records an opinion that providing such copies would prejudicially affect the ongoing investigation. The petitioner, M/s Balaji Enterprises, sought the return of electronic devices (including an iPhone, a Samsung Galaxy Z-Fold, pen drives, and a laptop) and various physical records seized fro...