Case Details: Diwakar Enterprises (P.) … Continue reading “Tax Paid under Protest during Investigation being Collected without Authority is liable to be Refunded: HC”
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Case Details: Diwakar Enterprises (P.) Ltd. v. Commissioner of CGST – [2023] 149 taxmann.com 419 (Punjab & Haryana)
Judiciary and Counsel Details
Ms Ritu Bahri & Mrs Manisha Batra, JJ.
Naveen Kumar Bindal, Adv. for the Petitioner.
Anshuman Chopra, Adv. & Ms Mamta Singla Talwar for the Respondent.
Facts of the Case
The petitioner was engaged in manufacturing of lead and lead related products. The department conducted search in the premises of petitioner and its director was questioned throughout the search and thereafter, he was forcibly taken to their office where he was kept detained for two days. He was pressurised to deposit the amount and he deposited Rs. 1,99,90,000/-. The petitioner lodged protest regarding the said deposit and filed the writ petition seeking refund of whole amount along with interest which was recovered forcibly from the petitioner.
High Court Held
The Honorable High Court observed that if tax is collected without any authority of law, the same would amount to depriving a person of his property without any authority of law and would infringe his right under Article 300 A of the Constitution of India as well. In the instant case, as per the department, the petitioner has deposited the impugned amount voluntarily but no receipt was given by the Proper Officer after accepting the impugned amount. Therefore, it was held that the amount deposited by the petitioner under protest was liable to be refunded along with 6 % interest.
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