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2021 (12) TMI 1223 - HC - GSTRefund - amount which was paid during the course of investigation - seeking direction to respondent to pay the amount which was paid by the petitioner during the course when the officers of the respondent visited the premises of the petitioner and investigated - It is the case of the petitioner that the amount was paid under coercion - Wrong availment of Input Tax Credit - HELD THAT:- The amount paid by the petitioner are only deposits pending proper adjudication under Section 73 / 74 of the CGST Act, 2017. It appears that the amounts were collected from the petitioner during March 2021, at the time when summons were also issued to the petitioner, Mahazar was drawn and seizure memo was also issued to the petitioner on the same date. The petitioner also appears to have sent a representation on 01.04.2021. There is no merits in this Writ Petition at this stage. The amount paid by the petitioner shall be treated as amount paid by the petitioner “under protest” and will be subject to the final appropriation in the proceedings to be initiated under Sections 73 / 74 of CGST Act, 2017. The respondents perhaps are investigating and therefore, seized the documents from the petitioner - the respondent is also directed to return the photo copies of the seized documents to the petitioner, if they have not been already returned to the petitioner. Petition disposed off.
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