https://www.taxtmi.com/highlights?id=74364 Refund amount recovered coercively - Despite paying 20% of the tax in dispute, the tax authorities issued a demand and forcibly recovered the full balance - GST Appellate Tribunal is not constituted - The Court found the tax officer's actions in forcibly recovering the full amount to be high-handed and against the legislative mandate. - The Court directed the refund of the entire amount recovered with 12% interest per annum if not refunded within two weeks. It also imposed costs on the responsible officer. - HC en-us Wed, 24 Jan 2024 07:57:11 +0530 Wed, 24 Jan 2024 07:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74364 Refund amount recovered coercively - Despite paying 20% of the tax in dispute, the tax authorities issued a demand and forcibly recovered the full balance - GST Appellate Tribunal is not constituted - The Court found the tax officer's actions in forcibly recovering the full amount to be high-handed and against the legislative mandate. - The Court directed the refund of the entire amount recovered with 12% interest per annum if not refunded within two weeks. It also imposed costs on the responsible officer. - HC Highlights GST Wed, 24 Jan 2024 07:57:11 +0530 https://www.taxtmi.com/highlights?id=74364