https://www.taxtmi.com/caselaws?id=754651 Whether payment made during search proceedings was voluntary: HC held that a payment of tax made during the course of a search, i.e. before completion of search, cannot be regarded as voluntary; moreover, the department had not issued GST DRC-04 receipt, undermining any claim of voluntary payment - payment deemed coerced and refundable. Outcome: writ dismissal set aside and respondents directed to refund Rs. 30,00,000 within six weeks. Interest claim: appellants permitted to raise claim for interest in adjudication of the show-cause notice; appeal allowed. en-us Tue, 25 Jun 2024 00:00:00 +0530 Tue, 13 Jan 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754651 Whether payment made during search proceedings was voluntary: HC held that a payment of tax made during the course of a search, i.e. before completion of search, cannot be regarded as voluntary; moreover, the department had not issued GST DRC-04 receipt, undermining any claim of voluntary payment - payment deemed coerced and refundable. Outcome: writ dismissal set aside and respondents directed to refund Rs. 30,00,000 within six weeks. Interest claim: appellants permitted to raise claim for interest in adjudication of the show-cause notice; appeal allowed. Case-Laws GST Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754651