Surprise inspection, search, and seizure, including of electronic devices and residential CCTV footage permissible, if properly justified by "reason to believe"
Last updated: 06 November 2025
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Genesis Enterprises & Ors. v. Principal Commissioner, CGST Delhi East & Ors. [W.P.(C) 13821/2025, order dated September 15, 2025] held that surprise search and seizure actions under Section 67 of the CGST Act are valid when "reason to believe" is properly documented, but authorities must follow statutory safeguards, fair procedure, and ensure privacy and protected access to seized electronic data, including communication norms and de-sealing directions.
Citation :
W.P.(C) 13821/2025, order dated September 15, 2025
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 23
downloaded 55 times
Comments
Trending Online Classes
CAclubindia
