Petitioner Cannot Be Forced to Deposit Tax Without Following CGST Act Procedures; Coercive Methods Not Allowed.

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....Coercive methods adopted for deposit of tax - since the petitioner has unequivocally made clear that he does not wish to voluntarily deposit any tax with the concerned authority and there is no dispute that the petitioner cannot be compelled to deposit the tax without following the procedure under Section 73, 74 and 79 of the CGST Act. - HC....