https://www.taxtmi.com/caselaws?id=450489 Delhi HC held that deposits made by petitioner at 3:10 and 3:18 AM during search operations were involuntary, violating CBIC Instruction No. 01/2022-2023. The court found no evidence supporting respondent's claim of voluntary deposit, noting absence of any prior claim against petitioner. HC directed respondents to refund Rs. 15,06,342 with 6% statutory interest from deposit date and re-credit Rs. 25,00,000 to petitioner's Electronic Credit Ledger within four weeks. Petition disposed. en-us Mon, 26 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450489 Delhi HC held that deposits made by petitioner at 3:10 and 3:18 AM during search operations were involuntary, violating CBIC Instruction No. 01/2022-2023. The court found no evidence supporting respondent's claim of voluntary deposit, noting absence of any prior claim against petitioner. HC directed respondents to refund Rs. 15,06,342 with 6% statutory interest from deposit date and re-credit Rs. 25,00,000 to petitioner's Electronic Credit Ledger within four weeks. Petition disposed. Case-Laws GST Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450489