Voluntary GST payment before adjudication was not final; refund with interest was ordered.

Payment made on the day revenue officers visited the premises, before adjudication of the alleged GST liability, could not be treated as a voluntary discharge of a concluded tax demand. The pending show cause notice and incomplete adjudication showed that the liability had not been finally determined. The petitioner was therefore held entitled to refund of the amount, with simple interest at 6% per annum if refund was not made within two weeks.

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Issues: Whether the amount of Rs. 3,00,00,000/- paid by the petitioner before adjudication of the alleged GST liability was voluntary and refundable.

Analysis: The payment was made on the very date the revenue officers visited the premises and before adjudication of the alleged liability. In these circumstances, the payment could not be treated as a voluntary payment made after a concluded determination of tax liability. The pendency of the show cause notice and adjudication also indicated that the tax demand had not yet been finally determined.

Conclusion: The petitioner was held entitled to refund of Rs. 3,00,00,000/-, with simple interest at 6% per annum if the amount was not refunded within two weeks.

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