Tax collection without authority of law, amounts to depriving person of his property without any authority of law

Diwakar Enterprises Pvt. Ltd. Vs Commissioner of CGST and anr. (Punjab and Haryana HC) If tax is collected without any authority of law, the same would amount to depriving person of his property without any authority of law and would infringe his right under Article 300A of Constitution. The only provision which permits deposit of amount during pendency of investigation is Section 74 (5) of Act, which is not attracted. The amount collected from company is in violation of Article 265 and 300A of Constitution. The contention of the department that amount under deposit be made subject to outcome ...