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of <h1>Delhi High Court Orders Return of Coerced GST Payment, Emphasizes Need for Proper Authorization in Searches.</h1> The petitioner, a trader of PVC Resin, challenged the Delhi GST authorities for coercively collecting Rs. 18,72,000 during a search at their premises, claiming the search lacked proper authorization. The GST authorities had issued a show cause notice demanding Rs. 178.33 crore for alleged tax discrepancies. The Delhi High Court ruled in favor of the petitioner, ordering the reversal of the coerced tax payment back into the petitioner's Electronic Credit Ledger. The court emphasized the illegality of coercive tax collection and the need for clear authorization in search operations, protecting taxpayer rights and ensuring fair tax administration.
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