HC directs refund of Involuntary GST paid during search with Interest

Mahavir Singh Vs Assistant commissioner Anti-Evasion Cell -I & Ors. (Delhi High Court) Introduction: The case of Mahavir Singh against the Assistant Commissioner Anti-Evasion Cell-I and others revolves around the involuntary deposit of an amount during search proceedings. The Delhi High Court’s intervention seeks to ensure the refund of the deposited sum along with interest. Detailed Analysis: Mahavir Singh, the petitioner, sought the refund of Rs. 35,00,000/-, which was recovered during search proceedings on 07.01.2023, without lawful authority. The amount was coerced from him to re...