https://www.taxtmi.com/caselaws?id=414327 The High Court directed the respondents to process the refund application of Rs. 27,51,44,157 within four weeks, despite the pendency of a statutory refund application. The court held that the tax collected under coercion should be refunded, emphasizing the petitioner's right to dignity as a bona fide taxpayer. Additionally, the court rejected the argument of self-ascertainment under Section 74(5) of the CGST Act, highlighting the lack of voluntary payment and coercion during the investigation. The court also mandated video recording of future interrogations for transparency and accountability, granting substantial relief to the petitioner without addressing all prayers sought. en-us Tue, 14 Sep 2021 00:00:00 +0530 Wed, 22 Jun 2022 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414327 The High Court directed the respondents to process the refund application of Rs. 27,51,44,157 within four weeks, despite the pendency of a statutory refund application. The court held that the tax collected under coercion should be refunded, emphasizing the petitioner's right to dignity as a bona fide taxpayer. Additionally, the court rejected the argument of self-ascertainment under Section 74(5) of the CGST Act, highlighting the lack of voluntary payment and coercion during the investigation. The court also mandated video recording of future interrogations for transparency and accountability, granting substantial relief to the petitioner without addressing all prayers sought. Case-Laws GST Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414327