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KASHISH OPTICS LTD. vs. THE COMMISSIONER, CGST DELHI WEST & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Puneet Agrawal
Ketan Jain
Sakshi Bisht
Res. Counsel
Anushree Narain
Ankit Kumar

Petitioner / Applicant

KASHISH OPTICS LTD.

Respondent THE COMMISSIONER, CGST DELHI WEST & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 3, 2025
Order No.

W. P. (C) 7741/2022, CM APPL. 23664/2022 (Interim Relief) & CM APPL. 25690/2022 (Addl. Docs. )

Citation

2025(3) TAXREPLY 12638

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ORDER

JUDGMENT HARISH VAIDYANATHAN SHANKAR, J. 1. By the present Writ Petition, the Petitioner herein lays challenge to the continued retention of goods by the Respondent, seized on the basis of a search conducted by the Respondents on 22/23 October 2020, pursuant to which a seizure order dated 23.10.2020 came to be issued. 2. The Petitioner seeks the following substantive reliefs: i. Issue an appropriate writ or order or direction to the Respondents to release the goods seized vide the impugned seizure order dated 23.10.2020 (Annexure P-5) to the Petitioner; and/or ii. Issue an appropriate writ or order or direction to the Respondents to release all the documents and electronic devices resumed as per Annexure-A to the panchnama dated 22/23.10.2020 (Annexure P-3) from the registered premises of the Petitioner; and/or iii. Issue an appropriate writ or order or direction, to quash and set aside the impugned seizure order dated 23.10.2020 (Annexure P-5); and/or iv....

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