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GST - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Seeking refund of tax deposit during search proceedings - The ...

GST

April 28, 2023

Seeking refund of tax deposit during search proceedings - The very fact that in two years’ time, no notice has been issued, the deposit of tax during search cannot be retained by the department till the adjudication of notice, which can take more time in future - A direction is being given to the respondents to return the amount of Rs.2.54 crores to the petitioner(s) along with simple interest at the rate of 6% per annum from the date of deposit till the payment is made. - HC

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