Involuntary reversal of ITC during search needs to be refunded to taxpayer

Santosh Kumar Gupta Vs Commissioner (Delhi High Court) Delhi High Court held that involuntary reversal of Input Tax Credit (ITC) during search needs to be refunded to the taxpayer while reserving the right of the GST authorities to proceed against the said taxpayer to the full extent in accordance with law. Facts- The petitioner has filed the present petition principally challenging the search / inspection conducted at his business premises on 18.10.2022 under Section 67(1) of the Delhi Goods and Services Tax Act, 2017. The petitioner claims that during the course of the search/inspection, he ...