Case LawW.P.(C) 16353/2022
Shivani Overseas (Prop: Lovelesh Singhal) Vs Commissioner
- Court:
- High Court
- Bench:
- Delhi
- Date:
- December 4, 2023
- Type:
- Writ Petition
- Members:
- VIBHU BAKHRU, AMIT MAHAJAN
Subject
Taxpayer cannot be coerced to deposit tax
Search, Seizure and DetentionRefund
Summary
The case involves a petitioner engaged in the trading of PVC Resin who sought directions to refund an amount deposited during a search conducted at his premises, which he claims was done involuntarily. The petitioner contests the legality of the sear…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT The petitioner has filed the present petition, inter alia , praying that directions be issued to the respondents to refund the amount of ₹18,72,000/-, which was deposited by the petitioner during the course of inspection/search conducted at his premises. The petitioner also prays that the order dated 07.10.2022 (in form INS-01) author…