Seizure of Cash and Items in GST Investigation: Gauhati HC Directs Authorities to Return Rs. 9 Lakh, Laptop, and Documents [Read Order]
The petitioner had filed a writ petition seeking the return of the seized items
Seizure of Cash
Seizure of Cash
The High Court of Gauhati, directed the Goods and Service Tax ( GST ) authorities to return cash and items, including Rs. 9 Lakh, a laptop, and documents, seized from the petitioner’s residence in a GST investigation in July 2023, after the probe was completed.
Sulochana Devi Lohia, petitioner-assessee, filed the present petition seeking the return of Rs. 9,00,000, along with a laptop, documents, and files seized from her house on 03.07.2023. On 13.08.2025, this Court directed Mr. S. C. Keyal, Standing Counsel, GST, to obtain instructions regarding the findings of the Investigating Officer based on the seized materials.
When the matter was taken up, the Standing Counsel, on instructions, stated that as the investigation had concluded, the items seized from the petitioner’s residence on 03.07.2023, including Rs. 9,00,000 in cash, were no longer required to be held and would be returned to the petitioner upon her approaching the Additional of Goods & Services Tax Intelligence, Guwahati, Zonal Unit (respondent no. 3) on 25.09.2025.
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The counsel for the petitioner, submitted that since the respondents had agreed to return the seized items, he would not pursue the writ petition further, but requested that the Court direct the authorities to return the items as assured by the Standing Counsel, GST.
Justice N.Unni Krishnan Nair noted the submissions of the counsel and the undertaking given by standing counsel that the seized articles, including the cash, would be returned to the petitioner on 25.09.2025 upon her approaching respondent no. 3. The bench observed that the respondents were required to honor this voluntary commitment.
The Court directed the petitioner to approach respondent no. 3 on 25.09.2025 to collect the seized items as per the undertaking.
Accordingly, the Court disposed of the writ petition.
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