Taxpayer entitled to refund of amount deposited due to coercion during search proceedings

Last updated: 04 January 2024
Quick Summary
The Delhi High Court has ruled that a taxpayer is entitled to a refund of an amount deposited under coercion during GST search proceedings. The court found that the taxpayer was compelled to deposit the Input Tax Credit (ITC) amount after being detained by officials. As the proper procedure was not followed and the deposit was not voluntary, the court ordered the revenue department to reverse the ITC.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Lovelesh Singhal Prop. Shivani Overseas v. Commissioner, Delhi Goods and Services Tax & Ors. [W.P.(C) 16353/2022 dated December 05, 2023] disposed of the writ petition, thereby holding that, the taxpayer is entitled to refund of the amount deposited due to coercion during the search proceedings. 

Citation :
W.P.(C) 16353/2022 dated December 05, 2023

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Bimal Jain
Published in Income Tax
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