https://www.taxtmi.com/article/detailed?id=11646 Deposits taken during search proceedings without a statutory notice or other lawful authority must be refunded and reinstated to the taxpayer's Input Tax Credit ledger; revenue bears the burden of showing lawful collection. Reliance on precedent characterizes voluntary deposits during searches as not constituting valid tax collection and as potential infringements of Article 300A. Refunds are accompanied by post-filing interest at the rate specified by the decision. en-us Tue, 25 Jul 2023 13:08:52 +0530 Tue, 25 Jul 2023 13:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11646 Deposits taken during search proceedings without a statutory notice or other lawful authority must be refunded and reinstated to the taxpayer's Input Tax Credit ledger; revenue bears the burden of showing lawful collection. Reliance on precedent characterizes voluntary deposits during searches as not constituting valid tax collection and as potential infringements of Article 300A. Refunds are accompanied by post-filing interest at the rate specified by the decision. Articles Goods and Services Tax - GST Tue, 25 Jul 2023 13:08:52 +0530 https://www.taxtmi.com/article/detailed?id=11646