Santosh Kumar Gupta(Prop. Mahan Polymers) Vs Union of India
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 during a search
Summary
The case of Santosh Kumar Gupta Proprietor of Mahan Polymers vs. Union of India involves a challenge to a search conducted under the Central Goods & Services Tax Act, 2017, at the business premises of the petitioner. The petitioner contested the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner is an individual and carries on the business of trading in PVC Resins under the name of his sole proprietorship concern, M/s Mahan Polymers. The petitioner is registered under the Central Goods & Services Tax Act, 2017 (hereafter ‘ the CGST Act ’) and has been assigned the Goods and Services Tax Identification Nu…