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2022 (5) TMI 126 - HC - GSTSeeking release of seized 21 electronic gadgets - seizure during the course of the search carried out under Section 67 of the G.S.T. Act - HELD THAT:- Prima facie, for any Forensic Science Laboratory it should not take much time to retrieve the data from all the three gadgets referred to above. It would not be appropriate for the authority to retain the seized items, even considering the statutory provision of sub-section 7 of section 67 of the Act. However, we would not like to enter into any debate as regards the interpretation of sub-section 7 of Section 67. If the authority on its own looks into the matter and makes an appropriate statement, it may facilitate this Court in disposing of these writ applications accordingly. Let the matters be notified on top of the board.
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