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Pre-Adjudication GST Recovery Cannot Be Treated as Voluntary Payment: Bombay HC
Case Law Details
- Case Name
- Shiva Structures Pvt. Ltd. Vs Union of India Through its Secretary (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Shiva Structures Pvt. Ltd. Vs Union of India (Bombay High Court)
The petitioner company was registered under GST and had been allotted a GSTIN number. Officers of the CGST visited the petitioner’s premises for investigation based on specific intelligence. During the visit, the petitioner was stated to have agreed to a short payment of GST amounting to Rs.4,47,53,244/-. On the same day, the petitioner deposited Rs.3 crore. Thereafter, the petitioner was directed to furnish records and attend proceedings before the CGST authorities. Statements of the petitioner’s officer wer...
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