Coercive recovery during search without following CBIC instruction is bad in law

Shree Ganesh Molasses Trading Co. Vs Superintendent, Office of Commissioner (Gujarat High Court) Gujarat High Court held that coercive recovery during the course of search without following instruction no. 01/2022-23 dated 25th May 2022 issued by the Board is bad in law and liable to be refunded back with interest. Facts- By way of present petition, the petitioner seeks to invoke extra-ordinary jurisdiction of this Court under Article 226 of the Constitution of India seeking the direction to the respondent authorities to immediately refund Rs. 37,68,300/ – of reversal of the Input Tax Cr...