https://www.taxtmi.com/caselaws?id=794335 Allegations that GST dues were recovered under coercion were rejected where search records, panchnamas and statements showed voluntary discharge of the quantified liability and a request for temporary registration to make payment. The absence of any contemporaneous protest, complaint or representation undermined the later coercion claim, which was treated as an afterthought. Refund under section 54 was unavailable because the petitioner did not establish that the amount was not payable or was paid in excess. The Court also held that this disputed factual issue was not ordinarily fit for writ adjudication, so the refund rejection was upheld. en-us Thu, 25 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794335 Allegations that GST dues were recovered under coercion were rejected where search records, panchnamas and statements showed voluntary discharge of the quantified liability and a request for temporary registration to make payment. The absence of any contemporaneous protest, complaint or representation undermined the later coercion claim, which was treated as an afterthought. Refund under section 54 was unavailable because the petitioner did not establish that the amount was not payable or was paid in excess. The Court also held that this disputed factual issue was not ordinarily fit for writ adjudication, so the refund rejection was upheld. Case-Laws GST Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794335