https://www.taxtmi.com/caselaws?id=446609 The dominant issue was whether amounts collected from a taxpayer during search/inspection constituted voluntary payment under s.74(5) CGST Act or were coerced and refundable. The HC held the show cause notices, founded on ITC mismatch between GSTR-3B and GSTR-2A, ignored the prior deposit and raised a demand without credit, indicating action under s.74(7) without following the stipulated procedure; further, no communication under r.142(1A) CGST Rules evidencing ascertainment of liability was issued. Applying the principle that non-compliance with procedure supports a finding of non-voluntariness, the Court accepted the payment was made under compelling circumstances and directed refund in cash with 6% interest from 13.12.2022 until payment, allowing the writ. en-us Tue, 05 Dec 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446609 The dominant issue was whether amounts collected from a taxpayer during search/inspection constituted voluntary payment under s.74(5) CGST Act or were coerced and refundable. The HC held the show cause notices, founded on ITC mismatch between GSTR-3B and GSTR-2A, ignored the prior deposit and raised a demand without credit, indicating action under s.74(7) without following the stipulated procedure; further, no communication under r.142(1A) CGST Rules evidencing ascertainment of liability was issued. Applying the principle that non-compliance with procedure supports a finding of non-voluntariness, the Court accepted the payment was made under compelling circumstances and directed refund in cash with 6% interest from 13.12.2022 until payment, allowing the writ. Case-Laws GST Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446609