#drc-03

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Refund directed as GST deposits made during search were held involuntary owing to non-compliance with Rule 142 procedures and absence of acknowledgment under DRC-04

Case Classification under GST Act, 2017 Category: Refund of amount deposited during search; Voluntariness of payment under Sections 73(5)/74(5); Procedural violation under Rule 142(2). Case Details Case Title: Neeraj Paper Marketing Ltd. v. Special Commissioner, Department of Trade & Taxes, GNCTD & Ors. Court: High Court of Delhi Petition Type: W.P.(C) 158/2023 Date of Judgment:…

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GST deposit ordered to be refunded as Delhi High Court held that payment made during ongoing search proceedings lacked voluntariness and violated statutory safeguards and judicial directions.

Case Summary: M/s Vallabh Textiles v. Senior Intelligence Officer & Ors. Court: Delhi High CourtPetition No.: W.P.(C) 9834/2022Judgment Date: 20.12.2022Neutral Citation: 2022/DHC/005682Relevant Sections: Section 67, 73(5), 74(5), 76(6) of CGST Act; Rule 142(1A), 142(2) of CGST RulesCategory of Dispute: Recovery during Search / Voluntariness of DRC-03 Payment Facts (Paras 1–21) The petitioner,…

GST deposit ordered to be refunded as Delhi High Court held that payment made during ongoing search proceedings lacked voluntariness and violated statutory safeguards and judicial directions.

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ITC reversal ordered to be restored as the GST officers’ act of collecting tax during ongoing search was held coercive and contrary to statutory safeguards

CASE SUMMARY Case Title, Court, Petition No., Category, Date Lovelesh Singhal Prop. Shivani Overseas v. Commissioner, Delhi GST & Ors.,Delhi High Court, W.P.(C) 16353/2022Category: Search & Seizure / Forced Recovery / Input Tax CreditJudgment Date: 05.12.2023Relevant Provisions: Sections 67, 73, 74, 50 of CGST Act; Rule 139 & Rule 142 of CGST Rules Facts (with para references) (Paras 2–7)The…

ITC reversal ordered to be restored as the GST officers’ act of collecting tax during ongoing search was held coercive and contrary to statutory safeguards

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Rectification of GST order directed afresh as payment through DRC-03 was ignored in original order, constituting error apparent on record.

Case Title: M/s Kanha Ji Industries v. State of Haryana & OthersCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CWP No. 32712 of 2024 (O&M)Date of Judgment: 04.12.2024Category: Rectification of order / Input Tax Credit – GST DisputeRelevant Section: Section 161 of the Central Goods and Services Tax Act, 2017 Facts (Paras 1–5) The petitioner, M/s Kanha Ji Industries, challenged an…

Rectification of GST order directed afresh as payment through DRC-03 was ignored in original order, constituting error apparent on record.