Pre-Adjudication GST Recovery Cannot Be Treated as Voluntary Payment: Bombay HC

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 were recorded, inclu...