Sushil Kumar Vs Delhi State GST Govt. NCT of Delhi & Ors
Date: February 25, 2024
Subject Matter
Forced GST Deposit During Search Operation Must Be Refunded With Interest; Voluntary Payment Guidelines Mandatorily Applicable
Summary
The Delhi High Court has allowed the petition, directing the refund of IGST amounting to Rs. 15,06,342 with statutory interest and re-crediting Rs. 25,00,000 to the Electronic Credit Ledger. The Court found that the deposit was made under duress duri…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner seeks refund of the integrated GST amounting to Rs. 40,06,342/- (Rs.15,06,342/- towards stock variation and 25,00,000/-towards alleged wrongful input tax credit) recovered from the petitioner without authority of law. 2. Petitioner was engaged in business of manufacturing and trading of ferrous and non-ferrous metals. 3. Petitioner…