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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Refund of amount deposited by the petitioner during the course ...


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

December 7, 2023

Case Laws     GST     HC

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

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