https://www.taxtmi.com/caselaws?id=789857 A declaration of reversal of ineligible input tax credit under Section 74(5) of the CGST Act is voluntary only if surrounding circumstances support free consent; a bare allegation of coercion is insufficient without corroboration. The Court noted that a delay in complaining against coercion weakens involuntariness, though reversal during an ongoing inspection may support the assessee's case. Where closure under Section 74(6) is set aside, proceedings must be restored to the stage before the declaration so the Proper Officer may proceed under Sections 73 or 74 and the statutory limitation period is not defeated. en-us Thu, 12 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789857 A declaration of reversal of ineligible input tax credit under Section 74(5) of the CGST Act is voluntary only if surrounding circumstances support free consent; a bare allegation of coercion is insufficient without corroboration. The Court noted that a delay in complaining against coercion weakens involuntariness, though reversal during an ongoing inspection may support the assessee's case. Where closure under Section 74(6) is set aside, proceedings must be restored to the stage before the declaration so the Proper Officer may proceed under Sections 73 or 74 and the statutory limitation period is not defeated. Case-Laws GST Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789857