GST Paid During Search Not Voluntary; Refund with Interest Upheld: Karnataka HC

Sri J Ramesh Chand S/o Late Jawaharlal Vs Union of India (Karnataka High Court) Tax paid at the time of search and inspection cannot be considered as Voluntary Payment, same is liable to refund back along with interest. Karnataka High Court. In the recent case of SRI J RAMESH CHAND S/O LATE JAWAHARLAL vs UNION OF INDIA and Others, THE HIGH COURT OF KARNATAKA, held that, Amount paid at the time of search, inspection and seizure operations is not voluntary or by way of self- ascertainment and the same is wholly illegal, arbitrary and contrary to law and liable to be refunded back along with inte...