https://www.taxtmi.com/article/detailed?id=16244 Deposit of tax during search, inspection or investigation cannot automatically be treated as voluntary payment where the taxpayer alleges force or coercion. The GST Investigation Wing instructions dated 25 May 2022 require complaints of coercion during search or investigation to be examined at the earliest, and authorities must address such allegations before characterising the payment as voluntary. A taxpayer's earlier communication without a grievance does not by itself excuse the department from considering the later complaint under Clause 5 of the instructions. en-us Tue, 21 Apr 2026 08:50:45 +0530 Tue, 21 Apr 2026 08:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16244 Deposit of tax during search, inspection or investigation cannot automatically be treated as voluntary payment where the taxpayer alleges force or coercion. The GST Investigation Wing instructions dated 25 May 2022 require complaints of coercion during search or investigation to be examined at the earliest, and authorities must address such allegations before characterising the payment as voluntary. A taxpayer's earlier communication without a grievance does not by itself excuse the department from considering the later complaint under Clause 5 of the instructions. Articles Goods and Services Tax - GST Tue, 21 Apr 2026 08:50:45 +0530 https://www.taxtmi.com/article/detailed?id=16244