Directed to refund the payment deposited during search proceedings without issuing acknowledgement being not voluntary


Last updated: 05 January 2023

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in M/s. Vallabh Textiles v. Senior Intelligence Officer And Ors [W.P.(C) 9834/2022 dated December 20, 2022] has held that the amount deposited during search proceedings without an acknowledgement of acceptance issued in Form GST DRC-04 as mandated under Rule 142 of the Central Goods and Services Rules, 2017 (“the CGST Rules”) is involuntary thus, directed to be refunded.

Citation :
W.P.(C) 9834/2022 dated December 20, 2022

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Bimal Jain
Published in GST
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