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DHRUV KRISHAN MAGGU vs. PRINCIPAL DIRECTOR GENERAL
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
Pet. Counsel
Akhil Krishnan Maggu
Res. Counsel
Ravi Prakash
Varun Aggarwal

Petitioner / Applicant

DHRUV KRISHAN MAGGU
Respondent PRINCIPAL DIRECTOR GENERAL
Court Delhi High Court
State

Delhi

Date Dec 12, 2022
Order No.

W.P.(C) 7517/2020

Citation

2022(12) TAXREPLY 6692
Original Order
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ORDER

Prathiba M. Singh, J (Oral) 1. This hearing has been done through hybrid mode. 2. The Petitioner- Dhruv Krishan Maggu in the present case seeks return of his laptop, computer, documents and other things which were seized by the Respondents / Directorate General of GST Intelligence (DGGI) in a search conducted on 28th August, 2019 vide panchnama dated 28th August, 2019. 3. The brief background of this case is that the DGGI is stated to have received a communication from the Chief Manager, Allahabad Bank, Jawala Heri Market, Paschim Vihar informing the DGGI Headquarters of certain high level transactions related to refund of GST credited to four bank accounts. The said accounts were newly opened and the refund amount was being withdrawn immediately by the bank account holders. This communication was received in February, 2019. It was observed that the addresses of all the firms were the same. Owing to the action taken at that time, the bank accounts of M/s Monal Enterprise....

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