Section 67 of the CGST Act, 2017 — Search and Seizure –Seizure of cash and electronic gadgets — The applicant prayed for release of 21 electronic gadgets seized from the writ applicants during the course of the search. The respondent counsel submitted that out of 21 items, the department has considered to release 18 items. The remaining three gadgets, department would like to retain it for some further time is on account of huge data still left to be retrieved from these the gadgets. The court observed that out of 21 items, 18 should be released at the earliest whereas the three gadgets which the department wants to retain it, we may consider granting three month time period to retrieve the data. The respondent counsel sought time for 04.05.2022. The court observed that for any Forensic Science Laboratory it should not take much time to retrieve the data from all the three gadgets. It would not be appropriate for the authority to retain the seized items, even considering the statutory provision of sub-section 7 of Section 67 of the Act. The learned Advocate pointed out that the cash of the amount of Rs.12,50,000/- was also seized from the premises during the course of the search.

Held that:- The Hon’ble High Court directed that the cash should also be returned to the writ applicants.