Case LawR/Special Civil Application No. 8399 of 2026
Hirenkumar Valjibhai Sankhalava Vs Deputy Commissioner of State Tax
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- June 24, 2026
- Type:
- Special Civil Application
- Members:
- A.S. SUPEHIA, VAIBHAVI D. NANAVATI
Subject
Voluntary Tax Payment During Search Cannot Be Recalled as Coercive for Refund Claim
RefundPayment
Summary
The writ petition seeking a refund of tax, interest, and penalty paid during a search operation was rejected . The Court found that the payment was a voluntary payment made by the petitioner and not under coercive recovery , as alleged, and thus, the…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. The matter was heard in the first half. Since we were not inclined to entertain the writ petition on the ground of alternative efficacious remedy of filing an appeal under Section 107 of the Gujarat Goods and Services Tax Act, 2017 (for short ‘the Act’), on the request of learned advocate Mr.Ashutosh Dave the matter was listed in second sess…