2025 (9) TMI 110

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....br>W. P(T) No. 85 of 2025 - -<br>GST<br>Hon&#39;ble Shri Justice Deepak Kumar Tiwari For the Petitioner : Shri Pranjal Agrawal, Advocate. For the Respondents/State : Shri DR Minj, G.A along with Ms. Anuradha Jain, PL. ORDER ON BOARD 1. This Petition has been filed under Article 226 of the Constitution of India claiming refund of excess deposit made by the Petitioner-Firm during the pro....

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....rietor of the Petitioner- Firm was recorded on 21.03.2025 wherein, he has declared his tax liability to the tune of Rs. 1,08,461/- which remained unpaid and on the same day, under duress, he was coerced to deposit Rs. 12 lacs, which he has deposited in cash through GST DRC-03. The authorities have, after considering the reply of the show cause notice dated 20.03.2025, passed an order for dropping ....

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....ted, if found excessive, may be directed to be adjusted after the final adjudication and the same may be refunded to the Petitioner-Firm. 4. Learned State Counsel submits that various inputs have been received in the software of Central Board of Indirect Taxes and Customs i.e. Business Intelligence and Fraud Analytics (BIFA) whereby, it was found that for the financial years 2017-2018 to 2024-2....

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....mits that prima facie, the Proper Officer found tax liability of Rs. 25 lacs to which, the Petitioner/Firm has failed to produce relevant documents against the entry made in outward supply and the Petitioner has voluntarily made a deposit of Rs. 12 lacs and Sections 73(5) and 74(5) of the Act of 2017 provide that voluntary payment of tax before issuance of show cause notice is permissible and the ....