MAHAVIR SINGH Vs. ASSISTANT COMMISSIONER, ANTI-EVASION CELL

JUDGEMENT

(1.) Petitioner seeks refund of an amount of Rs.35,00,000.00 (Rupees Thirty Five Lakhs only) which was recovered from the Petitioner sans authority of law during the search proceedings carried out on 7/1/2023, by coercing him to reverse the Input Tax Credit done on 7/1/2023 through FORM GST DRC-03.

(2.) Petitioner was engaged in business of trading of health supplements.

(3.) On 6/1/2023, Petitioner was subjected to search based on GST INS-01 issued by the Respondents. The reasons mentioned in the form INS-01 are as under: