Sulochana Devi Lohia Vs Union of India And Ors (Gauhati High Court)
In a ruling by the Gauhati High Court, authorities were ordered to return cash, a laptop, and documents that were seized from a petitioner during a GST investigation. The case, Sulochana Devi Lohia vs. Union of India and Ors., involved a writ petition filed by Sulochana Devi Lohia who sought the return of Rs. 9 lakh in cash, a laptop, and various files seized from her home on July 3, 2023.
During the court proceedings, the High Court had previously directed the GST Standing Counsel to provide an update on the investigation. In a hearing on September 25, 2025, the counsel, representing the GST authorities, informed the court that the investigation was complete. As a result, the seized items, including the cash, were no longer required to be held. The counsel gave an undertaking that the items would be returned to the petitioner.
The petitioner’s counsel, Mr. R.S. Mishra, confirmed that in light of this development, the petitioner would no longer press the writ petition. He requested a formal court order to ensure the authorities followed through on their commitment. The High Court acknowledged the voluntary undertaking by the GST Standing Counsel and directed the authorities to comply with it. The court ordered the petitioner to approach the Additional Director General of Goods & Service Tax Intelligence, Guwahati, on September 25, 2025, to receive the seized articles.






