Shivani Overseas (Prop: Lovelesh Singhal) Vs Commissioner
Date: December 4, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, AMIT MAHAJAN
Subject Matter
Taxpayer cannot be coerced to deposit tax
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…
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…