Neeraj Paper Marketing Ltd Vs Special Commissioner
Date: December 4, 2023
Subject Matter
Involuntary payments forced to be made by the taxpayer during a search needs to be refunded along with interest
Summary
The petitioner, a business involved in trading of waste paper and craft paper, was subjected to a search and inspection by the GST department. During the search operation, the petitioner was coerced into making a deposit of Rs. 28,20,000 under Sectio…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia , praying that respondent no.1 be directed to refund the amount of Rs. 28,20,000/ – deposited by the petitioner during the course of search and inspection conducted on 29.07.2022, along with a simple interest of 12% p.a. from the date of payment. The petitioner claims that it was…