2024 (1) TMI 1435 - HC - GST

Coercive recovery made by the respondent-Authorities during the course of search as the petitioners were compelled to deposit the amount along with an undertaking that they are depositing such amount as a deposit - HELD THAT - The matters require consideration. Hence issue Rule returnable on 1st July 2024.

Summary

The judgment from the Gujarat High Court, presided over by Honourable Mr. Justice Bhargav D. Karia and Honourable Mr. Justice Niral R. Mehta, addresses cases filed in 2021 concerning "coercive recovery" by respondent authorities. The petitioners allege they were "compelled to deposit the amount" during a search, with an undertaking that it was a deposit. The court has determined that these matters "require consideration" and has issued a Rule, making the cases returnable on 1st July 2024.