https://www.taxtmi.com/article/detailed?id=11765 Deposits extracted from an assessee during search proceedings are refundable where no adjudicated or crystallised tax liability exists and no show cause notice was issued; the court held that absent a finalised demand or statutory provision permitting retention, amounts paid under protest or coercion must be returned with interest, while noting that valid self assessment operates as an unconditional determination only when properly invoked. en-us Wed, 23 Aug 2023 12:10:51 +0530 Wed, 23 Aug 2023 12:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11765 Deposits extracted from an assessee during search proceedings are refundable where no adjudicated or crystallised tax liability exists and no show cause notice was issued; the court held that absent a finalised demand or statutory provision permitting retention, amounts paid under protest or coercion must be returned with interest, while noting that valid self assessment operates as an unconditional determination only when properly invoked. Articles Goods and Services Tax - GST Wed, 23 Aug 2023 12:10:51 +0530 https://www.taxtmi.com/article/detailed?id=11765