https://www.taxtmi.com/caselaws?id=794427 Payment through Form GST DRC-03 during search proceedings was held not to be voluntary under Section 74(5) because the deposit was made amid departmental enquiry, no notice under Section 74(1) had been issued, no prior independent ascertainment of liability was shown, and the taxpayer promptly disputed coercion. The absence of Form GST DRC-04 was not conclusive, but it supported the factual inference that the payment was not a true self-ascertained discharge. The retained amount could not therefore be sustained, and refund was warranted. Interest on the refunded amount was not granted at this stage. en-us Mon, 22 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794427 Payment through Form GST DRC-03 during search proceedings was held not to be voluntary under Section 74(5) because the deposit was made amid departmental enquiry, no notice under Section 74(1) had been issued, no prior independent ascertainment of liability was shown, and the taxpayer promptly disputed coercion. The absence of Form GST DRC-04 was not conclusive, but it supported the factual inference that the payment was not a true self-ascertained discharge. The retained amount could not therefore be sustained, and refund was warranted. Interest on the refunded amount was not granted at this stage. Case-Laws GST Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794427