Tax Recovery Procedures Must Adhere to Legal Standards: Delhi HC

Lovelesh Singhal Prop Shivani Overseas Vs Commissioner (Delhi High Court) Introduction: In a recent judgment, the Delhi High Court addressed a petition filed by Lovelesh Singhal, proprietor of M/s Shivani Overseas, challenging the tax recovery proceedings initiated by the authorities. The petitioner sought directions to refund an amount of ₹18,72,000/-, deposited during a search operation, and set aside the authorization order for inspection under the Central Goods and Services Tax Act, 2017 (CGST Act). This article provides an overview of the case, the factual context, key submissions, and ...