Refund Ordered for Coerced Tax Deposit Under CGST Act; Court Grants Interest on Returned Amount.

Refund of amount deposited by the petitioner during the course of search and inspection - petitioner claims that it was coerced to deposit the aforesaid amount and that the same cannot be considered as a deposit done voluntarily u/s 74(5) of the Central Goods & Services Tax Act, 2017 - The respondents are directed to refund the amount deposited by the petitioner with interest- HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X