Seizure of documents, devices and cloned data
A business cannot run without its records. The statute recognises that, and the retention period is not indefinite.
Documents, books and things may be seized under Section 67(2), and they may be retained only for so long as may be necessary for their examination and for any inquiry or proceedings. Section 67(3) requires that documents, books or things not relied upon for the issue of a notice be returned within thirty days of the issue of the notice. The person from whom documents are seized is entitled to make copies or take extracts in the presence of an authorised officer.
Your entitlements
An inventory of everything seized, and a copy of the seizure order.
The right to make copies or take extracts in the presence of an officer. Exercise it immediately; a business that cannot access its own ledgers cannot file returns or answer a notice.
Return of documents not relied upon within thirty days of the issue of the notice under Section 67(3).
For seized goods, the six month period in Section 67(7) within which a notice must be issued, extendable as provided, failing which the goods must be returned.
Digital seizure
Where devices are taken or imaged, ask for the procedure followed, the hash value of the image, and a copy of the data. These are the questions that establish integrity and they are rarely asked.
Where a server or a laptop essential to operations is taken, apply immediately for its return after imaging, on the footing that the image serves the investigation.
Where cloud accounts or email are accessed, record the scope and the credentials used, and change credentials after the exercise with the officer's knowledge.
Keep a record of what data left the premises. In a later dispute about what the department had, that record is decisive.
Getting records back
A written application within days, identifying the specific documents needed and why, with an offer to provide copies to the department.
Where the notice has issued, invoke Section 67(3) and ask for return of everything not relied upon, with the thirty day date computed.
Where the application is not answered, a writ. Courts have directed release and copying where the business impact is demonstrated.
Keep the impact statement factual: returns that cannot be filed, audits that cannot be completed, customers who cannot be invoiced.
What to do on Monday
Obtain the inventory and seizure order, and exercise the right to copy immediately.
Ask for the imaging procedure, hash value and a copy of any cloned data.
Compute and invoke the Section 67(3) thirty day date once a notice issues.
Keep a factual impact statement to support any application for release.
This page states the general position. A reader with a specific question on their own facts may write to the GST practice at AMLEGALS.
Write to the GST practiceQuestions we are asked on this
Can we get copies of seized documents?
Yes. The statute permits copies or extracts in the presence of an authorised officer. Exercise it at once.
When must unrelied documents be returned?
Within thirty days of the issue of the notice, under Section 67(3).
Can a laptop be retained indefinitely?
Retention is only for so long as necessary. Where an image has been taken, apply for the device's return.
Should we ask for a hash value?
Yes. It establishes the integrity of the image and is a legitimate request.
What if seized records are needed to file returns?
Say so in writing with dates. That is the strongest ground for immediate copying or release.
In this cluster
- GST enforcement: search, seizure, summons, arrest and attachment in one map
- Section 70 summons: your rights, your obligations and your record
- Section 67 search and seizure: the conditions that must be satisfied
- Section 69 arrest under GST: when it is legal and when it is not
- Section 132 prosecution: offences, thresholds and compounding
- Radha Krishan Industries: provisional attachment is draconian, and the conditions are strict
- Radhika Agarwal: the Supreme Court's 2025 safeguards on GST and customs arrest
- Bank account attachment: getting it lifted fast
- Anticipatory bail and regular bail in GST offences
- Statements recorded during investigation and their evidentiary value
GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.