Balaji Enterprises Vs Principal Commissioner
Date: October 5, 2025
Subject Matter
GST Officers to Return or Share Data from Seized Phones and Laptops. Taxpayers have Right to Access
Summary
The petitioner, M/s Balaji Enterprises, sought the return of electronic devices, documents, and records seized by the GST Department on July 1, 2025. The seized items included multiple iPhones, a Samsung Galaxy Z-Fold 6, pen drives, a hard disk, and…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. CM APPL. 62448/2025 2. Allowed, subject to all just exceptions. Application is disposed of. W. P.(C) 15237/2025 3. The present petition has been filed by the Petitioner – M/s Balaji Enterprises, through its proprietor Mr. Sandeep Singhal, under Article 226 of the Constitution of India…