https://www.taxtmi.com/caselaws?id=437158 The HC held that the department cannot retain the tax amount of Rs. 1.54 crore deposited during search proceedings without issuing a show cause notice under Section 74(1) of the CGST Act within the prescribed limitation period. The deposit was not voluntary as per precedent, and since no proceedings under Section 74(1) have been initiated, the department cannot issue Form GST DRC-01A or demand payment. Given the lapse of two years without notice, the tax deposit must be refunded with 6% simple interest from the date of deposit. The department was directed to return Rs. 2.54 crores within 10 days of receiving the certified copy of the judgment. The petition was allowed. en-us Wed, 19 Apr 2023 00:00:00 +0530 Tue, 12 Aug 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437158 The HC held that the department cannot retain the tax amount of Rs. 1.54 crore deposited during search proceedings without issuing a show cause notice under Section 74(1) of the CGST Act within the prescribed limitation period. The deposit was not voluntary as per precedent, and since no proceedings under Section 74(1) have been initiated, the department cannot issue Form GST DRC-01A or demand payment. Given the lapse of two years without notice, the tax deposit must be refunded with 6% simple interest from the date of deposit. The department was directed to return Rs. 2.54 crores within 10 days of receiving the certified copy of the judgment. The petition was allowed. Case-Laws GST Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437158