Involuntary GST Deposit under Coercion: HC directs Refund

Santosh Kumar Gupta Prop. Mahan Polymers Vs Union of India (Delhi High Court) Delhi High Court’s directive in Santosh Kumar Gupta vs. Union of India emphasizes taxpayer rights during GST inspections. Coercion claim addressed. Introduction: In a recent legal development, the Delhi High Court issued a noteworthy directive in the case of Santosh Kumar Gupta Proprietor of Mahan Polymers vs. Union of India. The petitioner, engaged in trading PVC Resins under M/s Mahan Polymers, challenged a search conducted at his business premises under the Central Goods & Services Tax Act, 2017. The cru...