Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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HC determined that payments made under CGST Act were coerced, not voluntary self-ascertainment under Section 74(5). Evidence showed statements were recorded and deposits made under duress, with implicit threats of arrest. The timing of payments - one made after summons issuance and another during Bengaluru appearance - indicated coercion. Court rejected appellant's argument that respondent's affidavit challenging statements was belated, noting one-week gap was not fatal. Finding the recovery contrary to law, HC upheld single judge's order directing refund with interest. The cumulative facts demonstrated clear pattern of threat and coercion, invalidating both recorded statements and subsequent payments. Appeal dismissed.
HC determined that payments made under CGST Act were coerced, not voluntary self-ascertainment under Section 74(5). Evidence showed statements were recorded and deposits made under duress, with implicit threats of arrest. The timing of payments - one made after summons issuance and another during Bengaluru appearance - indicated coercion. Court rejected appellant's argument that respondent's affidavit challenging statements was belated, noting one-week gap was not fatal. Finding the recovery contrary to law, HC upheld single judge's order directing refund with interest. The cumulative facts demonstrated clear pattern of threat and coercion, invalidating both recorded statements and subsequent payments. Appeal dismissed.
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