Page No.# 1/4 GAHC010036652025 2025:GAU-AS:12105 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1089/2025 MRS SULOCHANA DEVI LOHIA (PROP. - M/S. LOHIA HARDWARE,) RESIDENT OF HOUSE NO. 249, WARD NO.02, OLD A T ROAD, HAIBARGAON, DISTRICT- NAGAON, PIN - 782002, . IN THE STATE OF ASSAM, ENGAGED IN TRADING OF HARDWARE AND BUILDING MATERIALS, REPRESENTED BY ITS PROPRIETOR, SMT. SULOCHANA DEVI LOHIA, W/O LATE SANWAR MAL LOHIA, AGED ABOUT 68 YEARS, PROFESSION BUSINESS, DIST.- NAGAON, PIN - 782022 VERSUS THE UNION OF INDIA AND ORS REPRESENTED BY THE UNDER SECRETARY, MINISTRY OF FINANCE, PARLIAMENT HOUSE (NORTH BLOCK) NEW DELHI -1100 01 2:DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE NEW DELHI (1ST FLOOR AND 2ND FLOOR) WING NO. 6 BLOCK -08 SECTOR-I R.K. PURAM NEW DELHI - 66 PIN 110066 Page No.# 2/4 3:THE ADDL. DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE GUWAHATI ZONAL UNIT H. NO. 77 RUPKONWAR JYOTI PRASAD AGARWALLA ROAD (OPP.- SRIMANTA SANKARDEVA KALAKSHETRA P.O - PANJABARI GUWAHATI - 7810037 4:THE SENIOR INTELLIGENCE OFFICER DIRECTORATE OF CENTRAL GOODS AND SERVICE INTELLIGENCE GUWAHATI ZONAL UNIT H. NO. 77 RUPKONWAR JYOTI PRASAD AGARWALLA ROAD (OPP.- SRIMANTA SANKARDEVA KALAKSHETRA P.O - PANJABARI GUWAHATI - 7810037 5:THE INTELLIGENCE OFFICER DIRECTORATE OF CENTRAL GOODS AND SERVICE INTELLIGENCE GUWAHATI ZONAL UNIT H. NO 77 RUPKONWAR JYOTI PRASAD AGARWALLA ROAD (OPP.- SRIMANTA SANKARDEVA KALAKSHETRA PO - PANJABARI GUWAHATI - 7810037 Advocate for the Petitioner : RAVI SHANKAR MISHRA, MS M GOGOI,MR. D SAHU Advocate for the Respondent : DY.S.G.I., SC, GST Page No.# 3/4 BEFORE HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR ORDER Date : 03.09.2025 Heard Mr. R. S. Mishra, learned counsel, for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST. 2. The petitioner has instituted the present proceedings praying for direction upon the respondent authorities to refund cash amount of Rs.9,00,000/-(Rupees Nine Lakh), along with laptop, documents and files, as seized from the house of the petitioner, on 03.07.2023. 3. This Court vide order dated 13.08.2025, had required Mr. S. C. Keyal, learned Standing Counsel, GST, to receive instructions with regard to the conclusions arrived at, by the Investigating Officer in the matter, basing on the materials seized from the premises of the petitioner. 4. Today, when the matter was taken up, Mr. S. C. Keyal, on instructions, has submitted that on account of the fact that the investigation in the matter has already been completed, the articles seized from the petitioner’s residents on 03.07.2023, including the cash amount of Rs.9,00,000/-(Rupees Nine Lakh), would not be required to be detained any further, and the same shall be returned to the petitioner, on he approaching the Additional Director General of Goods & Service Tax Intelligence, Guwahati, Zonal Unit i.e. the respondent no.3, on 25.09.2025. 5. Mr. R. S. Mishra, learned counsel, for the petitioner, submits that the respondents having accepted to return the seized materials including cash component, he would not like to press the present Writ Petition, matter any further, however, he prays that this Court would direct the respondent Page No.# 4/4 authorities, to return the seized articles as per the commitment made today by the learned Standing Counsel, GST. 6. In view of the above submissions of the learned counsel for the parties as well as noticing the undertaking given by Mr. S. C. Keyal, that the seized articles of the petitioner, including the cash component, shall be released to him on 25.09.2025, on he approaching the respondent no.3, this Court, observes that the said commitment being made voluntarily by the respondents, the same be complied with by them. 7. Accordingly, the petitioner is directed to approach the respondent no.3, on 25.09.2025, to receive the seized articles in terms of the undertaking noted, hereinabove, given by Mr. S. C. Keyal, learned Standing Counsel, GST. 8. With the above observations, the present Writ Petition stands disposed of. JUDGE Comparing Assistant