Case of Genesis Enterprises vs Principal Commissioner CGST, HC Delhi Judgement Dated 15thSeptember 2025. HC directed that so far as the CCTV footage of the residence is concerned, the hard disk, or any memory cards, which contain the CCTV footage of the residential premises, would not be accessed by the officials of the GST Department, except, in the presence of at least one member of the family, and one authorised representative. After viewing the footage in their presence, if there is any relevant data that is required by the GST Department, only to that extent, the same would be copied. All the remaining footage would be returned to the Petitioners.
