https://www.taxtmi.com/highlights?id=69105 Refund alongwith Interest - amount deposited during search proceedings - If tax is collected without any authority of law, the same would amount to depriving a person of his property without any authority of law and would infringe his right under Article 300 A of the Constitution of India as well. In the present case, no receipt was given by the Proper Officer after accepting the impugned amount - Thus, the amount deposited by the petitioner under protest were liable to be refunded, as the petitioner has been deprived of his right. - HC en-us Thu, 06 Apr 2023 22:49:51 +0530 Thu, 06 Apr 2023 22:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69105 Refund alongwith Interest - amount deposited during search proceedings - If tax is collected without any authority of law, the same would amount to depriving a person of his property without any authority of law and would infringe his right under Article 300 A of the Constitution of India as well. In the present case, no receipt was given by the Proper Officer after accepting the impugned amount - Thus, the amount deposited by the petitioner under protest were liable to be refunded, as the petitioner has been deprived of his right. - HC Highlights GST Thu, 06 Apr 2023 22:49:51 +0530 https://www.taxtmi.com/highlights?id=69105