Nov 17, 2025
ITC reversal ordered to be restored as the GST officers’ act of collecting tax during ongoing search was held coercive and contrary to statutory safeguards
CASE SUMMARY Case Title, Court, Petition No., Category, Date Lovelesh Singhal Prop. Shivani Overseas v. Commissioner, Delhi GST & Ors.,Delhi High Court, W.P.(C) 16353/2022Category: Search & Seizure / Forced Recovery / Input Tax CreditJudgment Date: 05.12.2023Relevant Provisions: Sections 67, 73, 74, 50 of CGST Act; Rule 139 & Rule 142 of CGST Rules Facts (with para references) (Paras 2–7)The…
