Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance require...
Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
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.
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