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VALLABH TEXTILES vs. SENIOR INTELLIGENCE OFFICER & OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TARA VITASTA GANJU
Pet. Counsel
Vivek Sarin
Dibya Prashant Singh
Res. Counsel
Satish Kumar
Anushree Narain

Petitioner / Applicant

VALLABH TEXTILES
Respondent SENIOR INTELLIGENCE OFFICER & OTHERS
Court Delhi High Court
State

Delhi

Date Dec 20, 2022
Order No.

W.P.(C) 9834/2022

Citation

2022(12) TAXREPLY 6741
Original Order
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ORDER

RAJIV SHAKDHER, J. Preface: 1. The sole question which arises for our consideration is: whether the cumulative sum of Rs.1,80,10,000/- deposited on behalf of the petitioner- concern, during search proceedings carried out between 16.02.2022 and 17.02.2022, was a voluntary act or not. 2. The petitioner claims, that the aforementioned amount was deposited in four (4) tranches, between 01:28 A.M. and 07:03 A.M. on 17.02.2022. 3. It is the petitioner’s case, that the search commenced at about 03:30 PM on 16.02.2022 and ended at 09:30 AM on 17.02.2022. 4. Respondents no. 1 and 2 [“official respondents”]/revenue, however, contend to the contrary. 4.1 It is the official respondents/revenue’s broad stand, that the aforementioned amount was deposited against challan(s) submitted in the prescribed form i.e., Form GST DRC-03, each of which is dated 17.02.2022. 5. The official respondents/revenue, thus, take the position, that the allegation of....

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