SMRUTI WAGHDHARE vs JOINT DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, MUMBAI ZONAL UNIT

Judgment text excerpt

WP 839-25 (1).DOC T IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION LAXMI SUBHASH SONTAKKE WRIT PETITION NO. 839 OF 2025 Digitally signed by LAXMI SUBHASH SONTAKKE Date: 2026.03.10 19:29:22 +0530 Smurti Waghdhare daughter of Suhas Waghdhare, residing at Room No. 61, 3rd Floor, Laxmi Nivas/Minty House, 2nd Panjrapol Lane, Charni Road, Mumbai ...Petitioner Versus 1. Joint Director Directorate General of GST Intelligence, Mumbai Zonal Unit NTC House, 3rd floor, 15, N.M. Road, Ballard Estate, Mumbai 2. Senior Intelligence Officer Directorate General of GST Intelligence, Mumbai Zonal Unit NTC House, 3rd floor, 15, N.M. Road, Ballard Estate, Mumbai 3. Intelligence Officer Directorate General of GST Intelligence, Mumbai Zonal Unit NTC House, 3rd floor, 15, N.M. Road, Ballard Estate, Mumbai ...Respondents _______ Mr. Abhishek Rastogi a/w Pooja Rastogi, Meenal Songire, Aarya More for the Petitioner. Mr. Jitendra Mishra a/w Sangeeta Yadav, Rupesh Dubey & Ashutosh Mishra for Respondents. _______ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. RESERVED ON : 5th March 2026 PRONOUNCED ON : 10th March 2026 JUDGMENT (Per AARTI SATHE, J.):- 1. Rule. By consent of the parties heard finally. Page 1 of 18 Laxmi WP 839-25 (1).DOC T 2. This Petition under Article 226 of the Constitution of India has been filed praying for the following substantive reliefs:- “(a) quashing the Order of Seizure dated 28.06.2023 issued in Form GST INS-02 by Respondent No 3 seizing cash amounting to INR 60 Lakhs from Premises No 19 (Exhibit-D), and Order of Seizure dated 27.06.2023 issued in Form GST INS-02 by Respondent No 2 seizing cash amounting to INR 40 Lakhs from the residence of Petitioner's parents (Exhibit-F), and directing release of the cash to the Petitioner with interest; (b)