Dec 1, 2025
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:…