https://www.taxtmi.com/highlights?id=76139 Seeking refund of amount deposited - department coerced to deposit the tax amounts - The High court found the petitioner's claim of coercion unsubstantiated, highlighting evidence of voluntary payment and the petitioner's failure to raise complaints regarding coercion. The court emphasized that determining coercion versus voluntary payment involves disputed factual questions beyond the scope of writ proceedings. It asserted that such determinations require extensive evidence analysis, akin to civil suits, which cannot be conducted in summary proceedings under Article 226. en-us Thu, 28 Mar 2024 08:54:04 +0530 Thu, 28 Mar 2024 08:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76139 Seeking refund of amount deposited - department coerced to deposit the tax amounts - The High court found the petitioner's claim of coercion unsubstantiated, highlighting evidence of voluntary payment and the petitioner's failure to raise complaints regarding coercion. The court emphasized that determining coercion versus voluntary payment involves disputed factual questions beyond the scope of writ proceedings. It asserted that such determinations require extensive evidence analysis, akin to civil suits, which cannot be conducted in summary proceedings under Article 226. Highlights GST Thu, 28 Mar 2024 08:54:04 +0530 https://www.taxtmi.com/highlights?id=76139