Petitioner granted refund of Rs.10 crore taken involuntarily during search; payment quashed under Sections 73(5) and 74(5)

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....The HC allowed the petition, holding that the respondent authorities' receipt of Rs.10 crores from the petitioner during search/inspection/seizure proceedings was involuntary, without jurisdiction and contrary to the CGST Act. The payment was quashed as illegal, arbitrary and not a voluntary self-ascertainment under Sections 73(5)/74(5). The respondents were directed to refund Rs.10 crores to the petitioner with interest at 6% per annum from 24.03.2023 until actual payment. The refund was ordered to be paid within two months from receipt of a copy of the order. Petition accordingly allowed.....