Shiva Structures Pvt. Ltd. Vs Union of India
Date: October 8, 2024
Subject Matter
Pre-Adjudication Tax Deposit Made Under Coercion Must Be Refunded with Interest
Summary
The writ petition is partly allowed , directing the GST authorities to refund Rs. 3,00,00,000/- to the petitioner. The Court held that the payment made by the petitioner before the adjudication of tax liability, especially on the day revenue official…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Petitioner company has been duly registered with and allotted a GSTIN number. 2. Officers of the CGST visited the petitioner’s premises to carry out investigation / enquiry on the basis of specific intelligence. The petitioner is stated to have agreed for short payment of the GST to the tune of Rs. 4,47,53,244/-. The very day it paid Rs.3,00,00,…