2024 (9) TMI 829 - HC - GST

Chellenge to letter dated March 13, 2024 issued by the Superintendent (A.E.) Central Goods and Service Tax, Gautam Budh Nagar, advising voluntary tax payments without proper legal basis - HELD THAT - From the letter, it appears that the Department is advising the petitioner to make voluntary payments without issuing any show cause notice/demand notice/recovery notice against the petitioner. The entire procedure is unknown in law. The respondents has not been able to indicate any provision under which such a letter could be issued by the authorities. The impugned letter dated March 13, 2024 is quashed and set-aside with a direction upon the authorities to be cautious in future and not issue such letters that tantamount to pressure tactics by the Department - Petiton allowed.

Summary

The High Court quashed a letter advising voluntary tax payments without proper legal basis, directing authorities not to use pressure tactics. The writ petition was allowed. (Case: TMI, High Court: Allahabad, Judges: Shekhar B. Saraf and Manjive Shukla JJ.)