Petitioner claims coerced tax deposit, disputes Input Tax Credit denial. Respondent denies coercion, calls deposit voluntary.
Case-Laws
GST
Petitioner deposited amount under alleged coercion and protest, claiming inadmissible Input Tax Credit availed. Respondent disputed coercion, stating voluntary deposit. Court observed deposits not made during raid or custody, but under alleged threat of cancellation of registration. Petitioner could have availed remedies against such threats. Court
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