https://www.taxtmi.com/caselaws?id=423294 HC dismissed the petition seeking refund of Rs. 25,00,000 collected by tax authorities. The petitioner had voluntarily deposited Rs. 50,00,000 under Section 73(5) of CGST Act, 2017, as reflected in the DRC-03 receipt. The court found no grounds to order refund at this stage, noting the petitioner's admission of liability in a voluntary statement. Respondents were directed to expeditiously issue notice under CGST Act for adjudication of the demand on merits. en-us Thu, 19 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423294 HC dismissed the petition seeking refund of Rs. 25,00,000 collected by tax authorities. The petitioner had voluntarily deposited Rs. 50,00,000 under Section 73(5) of CGST Act, 2017, as reflected in the DRC-03 receipt. The court found no grounds to order refund at this stage, noting the petitioner's admission of liability in a voluntary statement. Respondents were directed to expeditiously issue notice under CGST Act for adjudication of the demand on merits. Case-Laws GST Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423294