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Tax Deposit During GST Raid Cannot Automatically Be Treated as Voluntary: Bombay HC
Case Law Details
- Case Name
- Modern Traders Vs Deputy Commissioner/Joint Commissioner (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Modern Traders Vs Deputy Commissioner/Joint Commissioner (Bombay High Court)
The Bombay High Court heard a matter concerning alleged voluntary payment of tax and penalty during GST search proceedings. The respondents filed an additional affidavit stating that the petitioner had voluntarily deposited the tax and penalty and later described the payment as coercive only as an afterthought. The respondents relied on an Office Memorandum dated October 9, 2024 issued by the Department of Personnel and Training regarding handling of complaints containing non-specific or unverifiable allegations.
The ...
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