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 from its premises on July 1, 2025, during an inspection.
The Statutory Provision and Entitlement
The court’s decision hinged on the interpretation of Section 67(5) of the Central Goods and Services Tax Act, 2017 (CGST Act). This section governs the rights of a person from whom documents or records are seized.
Section 67(5) states:
“The person from whose custody any documents are seized under sub-section (2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorised officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation…”
