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

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Quick Summary

The Delhi High Court has ruled that surprise inspections and searches by the CGST Department are permissible under Section 67 of the CGST Act, provided there is properly documented 'reason to believe' and not just suspicion. The court emphasised that authorities must adhere to statutory safeguards and fair procedures, including those from the Code of Criminal Procedure. Specific directions were given regarding the seizure and access of electronic devices and CCTV footage, ensuring privacy and requiring the presence of family members or authorised representatives. Communications from officials must also follow official channels for traceability.

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

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Attached File : 671907_5893_genesis_enterprises.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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