GST Deposit During Search was Involuntary Due to Coercive Circumstances: Delhi HC

Sushil Kumar Vs Delhi State GST Govt. NCT of Delhi & Ors. (Delhi High Court) Summary: The Delhi High Court examined a writ petition seeking refund of ₹40,06,342/- collected from the petitioner during a GST search operation. The petitioner, engaged in manufacturing and trading of ferrous and non-ferrous metals, was subjected to a search based on FORM GST INS-01 dated 16.11.2023. The search was initiated on allegations of suppression of transactions, suppression of stock, and contravention of statutory provisions to evade tax. The search commenced at 5:30 PM on 16.11.2023 and continued unt...