Page No.# 1/3 GAHC010070192026 2026:GAU-AS:6307 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Crl.Rev.P./180/2026 BAHADUR ISLAM S/O LATE MUSHARAF HUSSAIN, R/O. VILLAGE HARIPUR, P.S. TARABARI, DISTRICT BARPETA, ASSAM. PIN CODE 781302 VERSUS THE UNION OF INDIA AND ANR REPRESENTED BY THE SC, CGST 2:SRI SATISH PRAJAPAT INSPECTOR HEADQUARTERS ANTI EVASION UNIT - II OFFICE OF THE PRINCIPAL COMMISSIONER CGST GUWAHATI GST BHAWAN MACHKHOWA GUWAHATI 78100 Advocate for the Petitioner : MR. F A HASSAN, MR. B CHOWDHURY Advocate for the Respondent : SC, GST, BEFORE HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND ORDER Date : 07-05-2026 Heard learned counsel Mr. B. Chowdhury for the petitioner Bahadur Islam, who has filed this application under Section 438/442 of the Bharatiya Nagarik Page No.# 2/3 Suraksha Sanhita, 2023 read with Section 528 of the BNSS praying for setting aside and quashing the order dated 06.01.2026 passed by the learned Chief Judicial Magistrate, Kamrup (M) in connection with CGST.93/GST/2025-26, seeking zimma of the seized articles (a) Laptop (Avita Company) along with its charger, (b) iphone – 15 plus along with its charger, (c) Samsung S21 Mobile handset along with its charger and (d) personal documents such as cheque books of HDFC, SBI etc., office documents etc. 2. Heard learned Special Counsel Mr. S.C. Keyal for Director General of GST Intelligence. 3. I have considered the submissions at the bar with circumspection. 4. It is submitted that the learned Chief Judicial Magistrate vide order dated 06.01.2026 in connection with CGST.93/GST/2025-26, has rejected the petition with prayer for zimma of the aforementioned articles. Now, the offence report has been submitted and the order dated 27.02.2026 in connection Case No. CGST/93/GST/2025-26 clearly reflects that offence report has been submitted and there appears to be no justified ground why the aforesaid articles would not be handed over to the petitioner. It is submitted that all the required details could be downloaded from the device of the petitioner, which has been seized in connection with this case and thereafter, the device may be handed over to the petitioner along with the documents and passbook etc. It is further submitted that there is no seizure list in connection with this case. 5. Per contra, learned Special Counsel Mr. S.C. Keyal has laid stress on Section 67 (6) of the Central Goods and Services Tax Act, 2017 which reads as – “67.(6) The goods so seized under sub-section (2) shall be released, on a Page No.# 3/3 provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be.” 6. It is submitted by learned Special Counsel Mr. S.C. Keyal that no application was made before the Investigating Officer for zimma of the seized goods by the petitioner. 7. Considering the submissions at the bar, the petitioner is directed to apply for zimma of the seized goods before the Investigating Officer as per Section 67(6) of the CGST Act, 2017, which may be considered by the Investigating Officer in accordance with law. 8. In terms of the above observation, this petition stands disposed of. JUDGE Comparing Assistant