ATR Malleable Casting Private Limited Vs Inspector of Central Taxes
Date: June 25, 2024
Subject Matter
Payment made during search without issuance of acknowledgment in GST DRC-04 is liable to be refunded
Summary
The appellants appealed after their writ petition for the refund of ₹30,00,000, paid under duress during a search, was dismissed. They claimed this payment was made under coercion, whereas the tax authorities contended it was voluntary. The Court fou…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This intra-Court appeal by the unsuccessful writ petitioners is directed against the order dated 14 th June, 2023 in W.P.A. 11167 of 2023. The main relief sought for in the writ petition was to refund a sum of Rs.30,00,000/-, which the appellants would allege was forced to be paid by them under the threat of arrest, coercion and undue influ…