GST recovery during investigation is ingenious way of creating liquidity crunch: HC

MNS Enterprises Vs Additional Director General (Madras High Court)

If the payment was coerced to be paid into the Electronic Liability Register of the petitioner by obtaining a letter from the petitioner, it may be ingenious way of creating liquidity crunch to ensure such amount is not frittered away. As mentioned above, whether the payment was under compulsion or otherwise, cannot be decided in this summary proceeding. It is for the petitioner to work out the remedy under law for refund of the amount under Section 54 of the CGST Act, 2017 read with pro

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