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VIBHU BAKHRU, AMIT MAHAJAN
Lovelesh Singhal Prop Shivani Overseas – Appellant
Versus
Commissioner, Delhi Goods And Services Tax – Respondent
JUDGMENT
Vibhu Bakhru, J. - The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to refund the amount of Rs.18,72,000/-, which was deposited by the petitioner during the course of inspection/search conducted at his premises. The petitioner also prays that the order dated 07.10.2022 (in form INS-01) authorizing the search/inspection under Section 67 the Central Goods and Services Tax, 2017 (hereafter `the CGST Act') read with Rule 139 (1) of the Central Goods and Services Tax Rules, 2017 (hereafter `the CGST Rules'), be set aside. In addition, the petitioner prays that the search of his business premises and seizure effected, be declared illegal.
FACTUAL CONTEXT
2. The petitioner is an individual and is engaged in the business of trading of PVC Resin under the name of M/s Shivani Overseas. The petitioner is registered under the CGST Act and has been assigned the Goods and Services Tax Identification Number (GSTIN): 07AAYPS1178H1Z0.
3. On 07.10.2022 continuing till early hours of 08.10.2022, a search was conducted by respondent no.3 at the petitioner's business premises being Property No. 66, 3rd floor, Pocket-13, Sector-24, Rohi
The main legal point established in the judgment is that while the search authorization was deemed legal, the deposit made by the petitioner was found to be under duress and not voluntary, emphasizin....
The sufficiency of the reasons for forming a belief under Section 67 of the CGST Act is not subject to judicial review as long as there is material or information providing a rational basis for the b....
The main legal point established in the judgment is the importance of voluntary tax payments and the consequences of non-compliance with the prescribed procedure, as well as the liability for interes....
The deposit of tax, interest, and penalty must be voluntary and backed by the authority of law, and the prescribed procedure for recovery of taxes must be followed to ensure the voluntariness of the ....
Payments made under coercion during tax inspections cannot be construed as voluntary; proper procedures must be followed for valid refund claims.
The deposit made during the search proceedings was deemed coerced, lacking legal safeguards mandated under the CGST Act, making it non-voluntary.
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