Mahavir Singh Vs Assistant commissioner, Anti-Evasion Cell
Date: February 25, 2024
Subject Matter
Involuntary deposit made by the taxpayer during search is liable to be refunded along with statutory interest
Summary
The petitioner seeks a refund of an amount of Rs. 35,00,000, which was recovered from them during a search operation conducted by the tax authorities. The petitioner claimed that the amount was coerced from them to reverse the Input Tax Credit and wa…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner seeks refund of an amount of Rs. 35,00,000/- (Rupees Thirty Five Lakhs only) which was recovered from the Petitioner sans authority of law during the search proceedings carried out on 07.01.2023, by coercing him to reverse the Input Tax Credit done on 07.01.2023 through FORM GST DRC-03. 2. Petitioner was engaged in busin…