{"id":70238,"date":"2024-10-18T09:12:19","date_gmt":"2024-10-18T03:42:19","guid":{"rendered":""},"modified":"2024-10-18T09:12:19","modified_gmt":"2024-10-18T03:42:19","slug":"petitioner-39-s-tax-recovery-during-investigation-before-notice-illegal-refund-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70238","title":{"rendered":"Petitioner&#39;s tax recovery during investigation before notice illegal; refund ordered."},"content":{"rendered":"<p>Petitioner&#39;s tax recovery during investigation before notice illegal; refund ordered.<br \/>Case-Laws<br \/>GST<br \/>The High Court held that the petitioner&#39;s contention of not having the power to recover amounts during the pendency of an investigation that commenced prior to the issuance of a show cause notice u\/ss 67 and 70 is valid. The payments made by the petitioner cannot be considered self-ascertainment u\/s 74(5) of the CGST Act, as the element of voluntariness is absent. Since the adjudication i<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=82374\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court held that the petitioner&#8217;s contention of not having the power to recover amounts during the pendency of an investigation that commenced prior to the issuance of a show cause notice u\/ss 67 and 70 is valid. Th<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70238","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70238","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70238"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70238\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}