Tax deposited During Search Not Voluntary: Delhi High Court Directs GST Dept. To Return Rs.1.80 Crores With Interest

The  Delhi High Court  has directed the GST department to return the amount of Rs. 1.80 crores along with 6% interest as the recovery of tax made during the search was not voluntary. The division bench of  Justice Rajiv Shakdher  and  Justice Tara Vitasta Ganju  has observed that no recovery of tax should be made during search, inspection, or investigation unless it i…