https://www.taxtmi.com/caselaws?id=450488 A payment made through FORM GST DRC-03 during search proceedings was treated as a coerced recovery, not a voluntary deposit, because it was made before the search ended and while officers were still present, with no independent basis shown for payment on that date. Applying the GST framework under Sections 73 and 74, Rule 142, and the administrative instruction against recovery during search, inspection or investigation, the court held the amount refundable with statutory interest. The refund was granted without prejudice to the pending proceedings under Section 73. en-us Mon, 26 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450488 A payment made through FORM GST DRC-03 during search proceedings was treated as a coerced recovery, not a voluntary deposit, because it was made before the search ended and while officers were still present, with no independent basis shown for payment on that date. Applying the GST framework under Sections 73 and 74, Rule 142, and the administrative instruction against recovery during search, inspection or investigation, the court held the amount refundable with statutory interest. The refund was granted without prejudice to the pending proceedings under Section 73. Case-Laws GST Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450488