This article is about Refunds of deposits during investigation. In a recent case, Lovelesh Singhal Prop. Shivani Overseas v. Commissioner, Delhi Goods and Services Tax & Ors. [W.P.(C) 16353/2022 dated December 05, 2023] in the Delhi High Court said a taxpayer was forced to pay money during a tax investigation. The court decided the taxpayer...
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