Amount Deposited Involuntarily during Search to Reverse ITC: Delhi HC directs Dept to Refund amount Along with Interest [Read Order]
The amount deposited on behalf of the petitioner lacked voluntariness as there is no material placed on record by the respondent to show why the petitioner would voluntarily deposit the said amount when there was no claim made against the petitioner as of the date of deposit
The Delhi High Court directed the revenue department to refund the amount deposited involuntarily during the search to reverse Input Tax Credit ( ITC ) along with Interest. The amount deposited on behalf of the petitioner lacked voluntariness as there is no material placed on record by the respondent to show why the petitioner would…
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