Sulochana Devi Lohia Vs Union of India And Ors
Date: September 2, 2025
Subject Matter
GST Authorities to Refund Seized Cash and Articles Following Completion of Investigation
Summary
The petitioner instituted a writ petition seeking a direction for the respondent authorities to refund Rs. 9,00,000/- in cash and return a laptop, documents, and files that were seized from the petitioner's residence on July 3, 2023.
During the hearing, the learned Standing Counsel for GST, acting on instructions from the department, submitted that the investigation in the matter had been completed. Consequently, the seized articles, including the cash component, were no longer required to be detained and would be returned to the petitioner.
Based on this official undertaking, the petitioner's counsel opted not to press the writ petition further and requested the court to enforce the department's commitment.
The High Court accepted the voluntary undertaking provided by the respondents. The court observed that the department's commitment must be complied with.
The court issued a direction that:
The respondents shall return the seized articles, including the cash amount of Rs. 9,00,000/-, to the petitioner as per the undertaking.
The petitioner is directed to approach the Additional Director General of Goods & Service Tax Intelligence, Guwahati, Zonal Unit (Respondent No. 3), on September 25, 2025, to receive the seized articles.
The writ petition was disposed of based on the respondents' commitment and the court's direction to enforce compliance.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
Heard Mr. R. S. Mishra, learned counsel, for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST.
2. The petitioner has instituted the present proceedings praying for direction upon the respondent authorities to refund cash amount of Rs.9,00,000/-(Rupees Nine Lakh), along with laptop, documents and files, as seized from the house of the petitioner, on 03.07.2023.
3. This Court vide order dated 13.08.2025, had required Mr. S. C. Keyal, learned Standing Counsel, GST, to receive instructions with regard to the conclusions arrived at, by the Investigating Officer in the matter, basing on the materials seized from the premises of the petitioner.
4. Today, when the matter was taken up, Mr. S. C. Keyal, on instructions, has submitted that on account of the fact that the investigation in the matter has already been completed, the articles seized from the petitioner’s residents on 03.07.2023, including the cash amount of Rs.9,00,000/-(Rupees Nine Lakh), would not be required to be detained any further, and the same shall be returned to the petitioner, on he approaching the Additional Director General of Goods & Service Tax Intelligence, Guwahati, Zonal Unit i.e. the respondent no.3, on 25.09.2025.
5. R. S. Mishra, learned counsel, for the petitioner, submits that the respondents having accepted to return the seized materials including cash component, he would not like to press the present Writ Petition, matter any further, however, he prays that this Court would direct the respondent authorities, to return the seized articles as per the commitment made today by the learned Standing Counsel, GST.
6. In view of the above submissions of the learned counsel for the parties as well as noticing the undertaking given by Mr. S. C. Keyal, that the seized articles of the petitioner, including the cash component, shall be released to him on 25.09.2025, on he approaching the respondent no.3, this Court, observes that the said commitment being made voluntarily by the respondents, the same be complied with by them.
7. Accordingly, the petitioner is directed to approach the respondent no.3, on 25.09.2025, to receive the seized articles in terms of the undertaking noted, hereinabove, given by Mr. S. C. Keyal, learned Standing Counsel, GST.
8. With the above observations, the present Writ Petition stands disposed of.