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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