Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Suppression of material facts in writ proceedings arose from the petitioner's failure to disclose an anticipatory bail application and its withdrawal while alleging that GST dues and penalty were paid under coercion. The withdrawal record stated that a reasonable amount had been deposited under protest and that, after appearing before authorities and giving a statement, the petitioner did not apprehend arrest. The HC found prima facie that the non-disclosure was material and that the payment was voluntary. It directed the petitioner to deposit costs and file an affidavit explaining the suppression, while keeping further orders open.....