https://www.taxtmi.com/caselaws?id=406250 The court granted the writ petition, ordering the refund of Rs. 2 crores to the petitioner within four weeks. It emphasized the importance of following due process and statutory provisions under the CGST Act, 2017, highlighting that tax authorities must act fairly and avoid coercion during investigations. The court found that the tax payments were not voluntary and were made under duress, leading to the conclusion that no tax collection should occur without issuing a show cause notice and determining liability. en-us Wed, 07 Apr 2021 00:00:00 +0530 Thu, 02 Jul 2026 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406250 The court granted the writ petition, ordering the refund of Rs. 2 crores to the petitioner within four weeks. It emphasized the importance of following due process and statutory provisions under the CGST Act, 2017, highlighting that tax authorities must act fairly and avoid coercion during investigations. The court found that the tax payments were not voluntary and were made under duress, leading to the conclusion that no tax collection should occur without issuing a show cause notice and determining liability. Case-Laws GST Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406250