Modern Traders Vs Deputy Commissioner/Joint Commissioner
Date: February 20, 2026
Subject Matter
Coerced Tax Deposits Before Adjudication Cannot Be Treated as Voluntary Payments
Summary
The High Court observed that tax deposits made under coercion during search or investigation, prior to adjudication, cannot be treated as voluntary. The court directed the revenue to justify its imposition of 100% penalty and to inquire into complain…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Heard for some time. 2] Respondent nos. 1, 3 and 5 to 7 have, initially, filed reply on 1/10/2025. Then was filed an additional affidavit, which was filed on 4/2/2026. Thereafter, they filed additional affidavit on 18/2/2026. The last such reply was filed in view of order dated 6/2/2026, which reads as under : “Pursuant to order dated 30/01/2026…