Payments at time of search cannot be construed as voluntary u/s. 74(5) of CGST Act

Gunnam Infra Projects Private Limited Vs Union of India (Karnataka High Court)

Karnataka High Court held that payments made at the time of search cannot be construed as voluntary under section 74(5) of the Central Goods and Services Tax Act. Therefore, the petitioner is entitled for refund of the payments made in form DRC-03.

Facts- The petitioner – assessee is a private limited company, registered under the provisions of the Companies Act, 2013 and is said to be duly registered under the Goods and Services Tax enactment. The petitioner – assessee i

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