Payment made during search without issuance of acknowledgment in GST DRC-04 should be refunded: Calcutta HC

ATR Malleable Casting Private Limited Vs Inspector of Central Taxes (Calcutta High Court) Calcutta High Court held that payment made during the course of search cannot be said to be voluntary payment. Such payment made cannot be retained by the department as acknowledgment in GST DRC-04 not given. Facts- The main relief sought for in the writ petition was to refund a sum of Rs.30,00,000/-, which the appellants would allege was forced to be paid by them under the threat of arrest, coercion and undue influence on 22nd March, 2023. Notably, the writ petition was dismissed on the ground that the a...