Shree Ganesh Molasses Trading Co. Vs Superintendent, Central Tax
Date: January 18, 2023
Subject Matter
Coercive recovery during the course of search is bad in law and liable to be refunded back with interest
Summary
The conduct is contrary to the instructions issued by the Board vide instruction no. 01/2022-23 dated 25th May 2022 and therefore, we can notice that the action of the petitioner has no element of voluntariness.Resultantly, this Court requires to hol…
1. By way of present petition, the petitioner seeks to invoke extra-ordinary jurisdiction of this Court under Article 226 of the Constitution of India seeking the direction to the respondent authorities to immediately refund Rs. 37,68,300/ – of reversal of the Input Tax Credit (for short “ITC”) reversed under threat, coercion and without the Will of the petitioner. 2. Petitioner…