https://www.taxtmi.com/caselaws?id=431921 The HC held that the deposit of Rs.1,80,10,000/- during search proceedings was not voluntary due to the official respondents' failure to follow statutory safeguards designed to prevent coercion. The Court emphasized that adherence to procedure, including allowing time for legal advice before deposit, is essential. Consequently, the amount deposited lacked voluntariness and was ordered to be returned to the petitioner with 6% simple interest per annum from 17.02.2022 until payment. The writ petition was disposed of accordingly. en-us Tue, 20 Dec 2022 00:00:00 +0530 Tue, 12 Aug 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431921 The HC held that the deposit of Rs.1,80,10,000/- during search proceedings was not voluntary due to the official respondents' failure to follow statutory safeguards designed to prevent coercion. The Court emphasized that adherence to procedure, including allowing time for legal advice before deposit, is essential. Consequently, the amount deposited lacked voluntariness and was ordered to be returned to the petitioner with 6% simple interest per annum from 17.02.2022 until payment. The writ petition was disposed of accordingly. Case-Laws GST Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431921