2022 (2) TMI 656

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....- TMI<br>RAJASTHAN HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 9-2-2022<br>D. B. Civil Writ Petition No. 2189/2022 - -<br>GST<br>HON&#39;BLE MR. JUSTICE SANDEEP MEHTA AND HON&#39;BLE MR. JUSTICE VINOD KUMAR BHARWANI For Petitioner(s) : Mr. Vikas Balia, Senior Advocate, assisted by Mr. Sharad Kothari, Mr. Mayank Taparia and Mr. Priyansh Arora For Respondent(s) : - Order ....

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....er, gave a sham notice to the petitioner's representative for appearance in the factory premises and thereafter forcibly extracted a confession from him. The petitioner was forced to deposit a sum of Rs. 11.5 crores towards alleged GST evasion even though there is no evidence of such short payment/evasion. He urges that no sooner the petitioner's representative got the opportunity, he made a retra....

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....t is why the GST authorities are bypassing the lawful procedure and are trying to extract more money from the petitioner under the facade of it being a voluntary deposit. Mr. Balia further submits that the liability of the petitioner towards non-payment/evasion of GST has not been determined and without doing so, the respondents are pressurizing the petitioner to voluntarily deposit the amount or ....

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....GST Act. As the petitioner's representative claims to have retracted from the confession, the voluntary nature of deposit of GST pursuant to the search proceedings dated 05-06.01.2022 is seriously disputed, there is merit in the contention of Mr. Balia that the procedure provided under Section 74 of the CGST Act would have to be followed. Once this procedure is adopted, the respondent authorities ....