Demand to recover already-paid tax held unsustainable; bank attachment lifted, only interest recovery permitted and attachment to reflect that.

Demand to recover already-paid tax held unsustainable; bank attachment lifted, only interest recovery permitted and attachment to reflect that.Case-LawsGSTThe HC held that the demand in DRC-07 dated 31.12.2023, seeking recovery of tax already discharged,

Demand to recover already-paid tax held unsustainable; bank attachment lifted, only interest recovery permitted and attachment to reflect that.
Case-Laws
GST
The HC held that the demand in DRC-07 dated 31.12.2023, seeking recovery of tax already discharged, was prima facie unsustainable because Revenue's SCN/DRC-01 dated 12.04.2023 addressed only interest. Consequently, the attachment of the petitioner's bank account with the second respondent bank was declared unsustainable and must be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =