{"id":74315,"date":"2025-11-04T08:03:33","date_gmt":"2025-11-04T02:33:33","guid":{"rendered":""},"modified":"2025-11-04T08:03:33","modified_gmt":"2025-11-04T02:33:33","slug":"petitioner-granted-refund-of-rs-10-crore-taken-involuntarily-during-search-payment-quashed-under-sections-73-5-and-74-5","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74315","title":{"rendered":"Petitioner granted refund of Rs.10 crore taken involuntarily during search; payment quashed under Sections 73(5) and 74(5)"},"content":{"rendered":"<p>Petitioner granted refund of Rs.10 crore taken involuntarily during search; payment quashed under Sections 73(5) and 74(5)<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition, holding that the respondent authorities&#39; receipt of Rs.10 crores from the petitioner during search\/inspection\/seizure proceedings was involuntary, without jurisdiction and contrary to the CGST Act. The payment was quashed as illegal, arbitrary and not a voluntary self-ascertainment under Sections 73(5)\/74(5). The respondent<\/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=93872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner granted refund of Rs.10 crore taken involuntarily during search; payment quashed under Sections 73(5) and 74(5)Case-LawsGSTThe HC allowed the petition, holding that the respondent authorities&#8217; receipt of Rs.10 crores from the petitioner during <\/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-74315","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74315","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=74315"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74315\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}