https://www.taxtmi.com/caselaws?id=419587 The HC concluded that the payments made by the company were not voluntary under Section 74(5) of the CGST Act and were involuntarily made. Allegations of high-handed conduct by DGGI officers could not be adjudicated in this proceeding. The writ petition was filed within the statutory period, with no delay or laches. The appeal was dismissed, affirming the learned Single Judge's findings with modifications. en-us Thu, 03 Mar 2022 00:00:00 +0530 Mon, 09 Sep 2024 16:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419587 The HC concluded that the payments made by the company were not voluntary under Section 74(5) of the CGST Act and were involuntarily made. Allegations of high-handed conduct by DGGI officers could not be adjudicated in this proceeding. The writ petition was filed within the statutory period, with no delay or laches. The appeal was dismissed, affirming the learned Single Judge's findings with modifications. Case-Laws GST Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419587