Non-voluntary payment made under compelling circumstances during search is liable to be refunded

Neeraj Paper Marketing Ltd Vs Special Commissioner (Delhi High Court)

Delhi High Court held that payments made under compelling circumstances during the course of search, without ascertaining tax liability and issuance of notice post search, is liable to be refunded back to the taxpayer along with interest.

Facts-

The petitioner carries on a business in trading of waste paper and craft paper, which are taxable at 5% and 12% respectively,

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