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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Refund of amount deposited by the petitioner during the course ...

GST

December 7, 2023

Refund of amount deposited by the petitioner during the course of search and inspection - petitioner claims that it was coerced to deposit the aforesaid amount and that the same cannot be considered as a deposit done voluntarily u/s 74(5) of the Central Goods & Services Tax Act, 2017 - The respondents are directed to refund the amount deposited by the petitioner with interest- HC

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