If tax Collected During Investigation under Coercion, such collection is violation of Article 265 and 300-A of the Constitution and does not fall under ambit of 74(5) and hence liable to be refunded

If tax Collected During Investigation under Coercion, such collection is violation of Article 265 and 300-A of the Constitution and does not fall under ambit of 74(5) and hence liable to be refunded https://www.taxtmi.com/article/detailed?id=10320 Tax collected under coercive circumstances during an investigation lacks statutory authority and infringes constitutional protection against deprivation of property; where a sole statutory provision permits deposits during investigation, its conditions must be satisfied, and absent that compliance coerced deposits are unlawful and subject to refund. Statutory powers to collect or retain funds must be exercised reasonably, in good faith, and for the purpose conferred, with procedural safeguards to prevent arbitrary deprivation. en-us Thu, 17 Mar 2022 10:12:43 +0530 Thu, 17 Mar 2022 10:12:43 +0530 TaxTMI RSS Generator If tax Collected During Investigation under Coercion, such collection is violation of Article 265 and 300-A of the Constitution and does not fall under ambit of 74(5) and hence liable to be refunded https://www.taxtmi.com/article/detailed?id=10320 Tax collected under coercive circumstances during an investigation lacks statutory authority and infringes constitutional protection against deprivation of property; where a sole statutory provision permits deposits during investigation, its conditions must be satisfied, and absent that compliance coerced deposits are unlawful and subject to refund. Statutory powers to collect or retain funds must be exercised reasonably, in good faith, and for the purpose conferred, with procedural safeguards to prevent arbitrary deprivation. Articles Goods and Services Tax - GST Thu, 17 Mar 2022 10:12:43 +0530 https://www.taxtmi.com/article/detailed?id=10320