William E Connor Associates and Sourcing Pvt Ltd. and Anr Vs Union of India and Others (Punjab and Haryana HC)
The Hon’ble Punjab and Haryana High Court in William E Connor Associates and Sourcing Pvt Ltd. and Anr v. Union of India and Others [C.W.P-733 of 2021 dated May 04, 2023] held that amount collected without authority of law at the time of search should be refunded along with the interest @ 6% p.a. from the date of filling this petition, within 30 days after the receipt of certified copy of order.
Facts:
M/s. William E Connor Associates and Sourcing Pvt. Ltd (“the Petitioner”) is providing Export of Business Support Services to William E Connor & Associates Limited, Hong Kong (“WECA HK”).
A search was conducted on the premises of Petitioner dated December 23, 2020 and December 24, 2020 by the Revenue Department (“the Respondent”). The Petitioner were made to deposit an amount of INR 83,89,196 on January 06, 2021 under protest and on the assurance that it would be reverted in the Input Tax Credit ledger (“ITC”) of the Petitioner. The Petitioner has requested to reinstate the aforementioned amount in their ITC Ledger by sending a letter to Respondent but the request of the Petitioner has not been considered even though a period of two years has lapsed.
The Petitioner had filed a Writ before the Hon’ble Punjab and Haryana High Court praying for the refund of amount deposited along with interest.
Issue:
Whether the amount collected at the time of search by the Revenue Department should be refunded?
Held:
The Hon’ble Punjab and Haryana High Court in C.W.P-733 of 2021 dated May 04, 2023 held as under:
