Case LawW.P.(C) 14572/2022
Sapphire Intrex Limited Vs Union of India
- Court:
- High Court
- Bench:
- Delhi
- Date:
- December 13, 2023
- Type:
- Writ Petition
- Members:
- VIBHU BAKHRU, AMIT MAHAJAN
Subject
Taxpayer cannot be forced to pay any amount during the search
Search, Seizure and DetentionRefund
Summary
The petitioner, a public company engaged in supply of services, filed a writ petition seeking refund and challenging the coercive recovery of an amount under the GST Act. The petitioner claimed that the amount was involuntarily deposited during a sea…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, praying as under: “a) Issue a writ of mandamus or any other appropriate writ or order or direction in the nature thereof, directing the Respondents to refund an amount of Rs. 2,30,00,000/-, which was coercively recovered by them from the Petitioner, along with interest from…