Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
A payment made during search proceedings is not voluntary merely because it is routed through Form GST DRC-03; for Section 74(5) to apply, the record must show independent self-ascertainment or prior ascertainment of liability. On the facts described, no notice had been issued, the search was still continuing, and the petitioner's records and devices remained under departmental control, so the deposit was treated as involuntary and refundable. The declaration in DRC-03 and the absence of DRC-04 were only relevant circumstances, not conclusive proof of voluntariness. Interest on the refund was left open because tax liability had not yet been finally adjudicated.
A payment made during search proceedings is not voluntary merely because it is routed through Form GST DRC-03; for Section 74(5) to apply, the record must show independent self-ascertainment or prior ascertainment of liability. On the facts described, no notice had been issued, the search was still continuing, and the petitioner's records and devices remained under departmental control, so the deposit was treated as involuntary and refundable. The declaration in DRC-03 and the absence of DRC-04 were only relevant circumstances, not conclusive proof of voluntariness. Interest on the refund was left open because tax liability had not yet been finally adjudicated.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
