Refund - amount which was paid during the course of investigation - It is the case of the petitioner...

Refund - amount which was paid during the course of investigation - It is the case of the petitioner that the amount was paid under coercion - There is no merits in this Writ Petition at this stage. The amount paid by the petitioner shall be treated as amount paid by the petitioner “under protest” and will be subject to the final appropriation in the proceedings to be initiated under Sections 73 / 74 of CGST Act, 2017. - HC .....

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