Voluntary GST Payments Under Section 73(5) Cannot Be Treated as Compliance

Dharmendra Singh Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court has set aside a tax demand and a subsequent appellate order, remanding the matter back to the proper officer for a fresh adjudication. The court’s decision came in a writ petition filed by Dharmendra Singh, who challenged the tax department’s handling of a GST show cause notice and a voluntary payment made by him. The court ruled that the department erred by treating a voluntary payment made under one section of the GST Act as a response to a show cause notice issued under a different, more...