M/S KASHISH OPTICS LTD. vs THE COMMISSIONER, CGST DELHI WEST & ORS.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 29.01.2025 Judgment pronounced on: 03.03.2025 W.P.(C) 7741/2022, CM APPL. 23664/2022 (Interim Relief) & CM APPL. 25690/2022 (Addl. Docs.) M/S KASHISH OPTICS LTD. ...Petitioner Through: Mr. Puneet Agrawal, Mr. Ketan Jain, Ms. Sakshi Bisht, Ms. Shruti Garg and Mr. Chetan Kumar Shukla, Advs. versus THE COMMISSIONER, CGST DELHI WEST & ORS. ...Respondents Through: Ms. Anushree Narain, SSC along with Mr. Ankit Kumar, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR JUDGMENT HARISH VAIDYANATHAN SHANKAR, J. 1. By the present Writ Petition, the Petitioner herein lays challenge to the continued retention of goods by the Respondent, seized on the basis of a search conducted by the Respondents on 22/23 October 2020, pursuant to which a seizure order dated 23.10.2020 came to be issued. 2. The Petitioner seeks the following substantive reliefs: W.P.(C) 7741/2022 3. By a detailed order dated 07.01.2025, we had set out therein, the essence of the challenge raised in the present petition and the same reads as follows: - “1. The writ petitioner assails the continued seizure of articles