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Series- *369*.

*The seized articles are required to be returned to the petitioner*

1. Gujarat HC in the case of Shama Fatima W/O Mohammad Alias Shabbirali Savjani V/s State of Gujarat.

2. Section 67 of the CGST Act, 2017 related to Search and Seizure. Wherein Release of Articles seized during the search.

3. The petitioners challenged the order of seizure and prayed for quashing the Order of Seizure passed in FORM GST INS-02. 

4. An investigation was carried out against the proprietorship firm owned by the husband of the petitioner and in the exercise of the powers under section 67 of the Act, the respondent vide order has seized phones, Laptop, iPad, Pen Drive, DVR, and cash of the petitioner.

5. The advocate for the petitioner submitted that the petitioner’s husband is the proprietor of the firm and the petitioner is neither a registered person nor a taxable person and the articles seized are being used either by the petitioner or her children for personal use and therefore, the seized articles are required to be returned to the petitioner. 

6. The respondent counsel stated that most of the articles have been released and as and when the details from the remaining electronic gadgets are retrieved, the same shall be released and handed over to the petitioner. 

7. The court observed that in view of the statement made by the learned AGP, the petitions would not survive.

Held that:- The Hon’ble High Court disposed of the petition accordingly.

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