Directed to refund the payment deposited during search proceedings being without authority of law

Last updated: 20 July 2023
Quick Summary
The Punjab and Haryana High Court has ruled that any money collected by the Revenue Department during a search, without legal authority, must be refunded. In this case, a company had deposited over £83 lakh under protest during a search, with the assurance it would be credited to their Input Tax Credit ledger. When this didn't happen, they took the matter to court. The court found no legal basis for retaining the funds and ordered their refund with interest.

Court :
Punjab and Haryana High Court

Brief :
The Hon'ble Punjab and Haryana High Court in William E Connor Associates and Sourcing Pvt Ltd. and Anr v. Union of India and Others [C.W.P-733 of 2021 dated May 04, 2023] held that amount collected without authority of law at the time of search should be refunded along with the interest @ 6% p.a. from the date of filling this petition, within 30 days after the receipt of certified copy of order.

Citation :
C.W.P-733 of 2021 dated May 04, 2023

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1999
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3499
(Excl. of GST ₹629)

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Bimal Jain
Published in GST
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