Aimlay Private Limited (Through The Director Sh. Rakesh Gupta) & Ors. Vs Commissioner of Central Tax (Delhi West) & Ors. (Delhi High Court)
Delhi High Court directed petitioner to apply for refund for the coerced payment made during the course of search since deposit was made under protest.
Facts- Vide the present petition, the reliefs claimed by the petitioners in the present petition are three-fold. First, the petitioners challenge the orders dated 20.11.2023, passed by the Commissioner, Central Tax, Delhi West [Respondent No.1], provisionally attaching the bank accounts of petitioner no.1 and it’s Directors’. Second, the petitioners prays that directions be issued to the Commissioner for returning the petitioners’ assets, including laptops, CPUs, Mobile Phones etc., which were seized during the search and seizure operations conducted on 16.11.2023. And third, the petitioners prays that directions be issued to the respondents to refund an amount of ₹22,00,000/-, which the petitioners claim that they were coerced to deposit during the course of search conducted by the respondents.
Conclusion- Held that we do not consider it apposite to issue any directions for refund of the deposit in these proceedings. However, we clarify that the petitioners would be entitled to apply for refund of the same in accordance with law without waiting for the adjudication of the show cause notice.
