https://www.taxtmi.com/caselaws?id=790069 A departmental clarification requires an enquiry where a taxpayer alleges that payment was obtained by force or coercion during search, inspection, or investigation, and the revenue must address that complaint before the matter can be treated as voluntary. The order notes competing claims on whether the tax deposit was made voluntarily or under coercion, and records that the revenue's reply did not adequately deal with that issue. No final adjudication was made on voluntariness or on the alleged penalty consequence, and the controversy remains open for further consideration. en-us Fri, 20 Feb 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790069 A departmental clarification requires an enquiry where a taxpayer alleges that payment was obtained by force or coercion during search, inspection, or investigation, and the revenue must address that complaint before the matter can be treated as voluntary. The order notes competing claims on whether the tax deposit was made voluntarily or under coercion, and records that the revenue's reply did not adequately deal with that issue. No final adjudication was made on voluntariness or on the alleged penalty consequence, and the controversy remains open for further consideration. Case-Laws GST Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790069