CASE LAW
| Particulars | Oneliner |
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2024(02)LCX0510 Delhi High Court Sushil Kumar |
The deposit amount was made before the search ended thus contrary to the CBIC Instruction No. 01/2022-2023 so court ordered refund of illegally recovered IGST with interest. |
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2018(04)LCX0146 Gujarat High Court Remark Flour Mills Private Limited |
Collecting post-dated cheques under coercion during raid is not permissible means of collection of revenue particularly when no tax demand has been confirmed or crystallized. |