Karnataka HC: Swiggy’s payment made during investigation is not considered as ascertained tax, refund of same allowed

Bundl Technologies Private Limited Vs Union of India (Karnataka High Court) Karnataka HC: Swiggy’s payment made during investigation is not considered as ascertained tax, refund of same allowed Honorable Karnataka High Court (Karnataka HC) in the matter of M/S. Bundl Technologies Private Limited v. Union of India [WP 4467/2021 (T-RES) dated September 14, 2021], held that Swiggy’s payment made as goodwill gesture during investigation cannot be taken as self-ascertained tax. Furthermore, the Honorable Karnataka HC directed the Department to refund money deposited during the investigation...