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RITU BAHRI, MANISHA BATRA
Diwakar Enterprises Pvt. Ltd. – Appellant
Versus
Commissioner of CGST – Respondent
JUDGMENT
Ms. Ritu Bahri, J.
The petitioner-assesee has approached this Court by filing the present writ petition for issuance of writ in the nature of mandamus for issuance of direction to respondent No. 1 to refund a sum of Rs.1,99,90,000/- along with interest. Further prayer of the petitioner is for issuance of direction to respondent No. 2 to unblock input tax credit amounting to Rs.24,18,516/-.
2. The facts as stated in the petition are that petitioner is engaged in manufacturing of lead and lead related products. Respondent No. 2 blocked input tax credit amounting to Rs,.24,18,516/- lying in electronic ledger of the petitioner, to which he filed his objections. Respondent no. 1 searched premises of the petitioner on 14.01.2021 and Mr. Abhinav Sahaya, director was questioned throughout the search and thereafter, he was forcibly taken to their office where he was kept detained for two days. He was pressurized to deposit the amount and due to this, he deposited Rs.1,99,90,000/-. The petitioner lodged protest regarding the said deposit. Respondent No. 2 thereafter further searched the premises of the petitioner and got deposited another Rs.25 lakhs forcibly from the petitioner.
3. P
Payments made under coercion during tax inspections cannot be construed as voluntary; proper procedures must be followed for valid refund claims.
The main legal point established in the judgment is the importance of voluntary tax payments and the consequences of non-compliance with the prescribed procedure, as well as the liability for interes....
The main legal point established in the judgment is that the amount was not voluntarily paid and was paid involuntarily under coercion and threat during the investigation, and there was no delay or l....
The deposit of tax, interest, and penalty must be voluntary and backed by the authority of law, and the prescribed procedure for recovery of taxes must be followed to ensure the voluntariness of the ....
Point Of Law: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts.
The sufficiency of the reasons for forming a belief under Section 67 of the CGST Act is not subject to judicial review as long as there is material or information providing a rational basis for the b....
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