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2023 (11) TMI 243 - DELHI HIGH COURTCoercive methods adopted for deposit of tax - Seeking quashing of summons issued to petitioner - seeking to restrain Respondent No. 1 from adopting any coercive measures such as arrest/detention by Respondent No. 1, without issuing show cause notice in terms of the CGST Act - compliance with the principles of natural justice - seeking to allow the presence of a lawyer during the investigation/summoning of the Petitioner - HELD THAT:- The petitioner’s apprehension that he would be coerced to deposit the further amount can be addressed by directing the respondents not to accept any amount of tax from the petitioner since the petitioner has unequivocally made clear that he does not wish to voluntarily deposit any tax with the concerned authority and there is no dispute that the petitioner cannot be compelled to deposit the tax without following the procedure under Section 73, 74 and 79 of the CGST Act. In the event, the petitioner wants to deposit the tax, he shall do so after seeking permission of this Court. Petition disposed off.
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