GST Officer coerces Directors to Deposit Rs.22L from Personal Account to Company’s Credit: Delhi HC directs to apply for Refund

The Delhi High Court has directed a company to apply for a refund after it was found that its directors were coerced by a GST officer into depositing Rs. 22 lakh from their personal accounts into the company’s credit. The court criticized the officer's conduct, emphasizing that such coercion is illegal and goes against the principles of natural justice. The ruling highlights the importance of ethical conduct by tax authorities and the legal recourse available to taxpayers who face undue pressure from officials. The case underscores the need for proper checks and balances in the enforcement of tax laws.