GST | Assessee Entitled to Obtain Copy of Seized Electronic Data Unless It Prejudices Investigation: Delhi High Court
The Delhi High Court, comprising Justice Prathiba M. Singh and Justice Shail Jain, delivered an oral judgment on 6th October, 2025, in W.P.(C) 15237/2025, filed by M/s Balaji Enterprises, through its proprietor Mr. Sandeep Singhal, under Article 226 of the Constitution of India. The petitioner sought the return of electronic devices, records, and documents seized by the Directorate General of GST Intelligence (DGGI), Meerut Zonal Unit, during a search conducted…