{"id":76307,"date":"2026-08-06T09:11:07","date_gmt":"2026-08-06T09:11:07","guid":{"rendered":""},"modified":"2026-08-06T09:11:07","modified_gmt":"2026-08-06T09:11:07","slug":"suppression-of-material-facts-undermined-coercion-claim-over-gst-payments-prompting-costs-and-an-explanatory-affidavit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76307","title":{"rendered":"Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit."},"content":{"rendered":"<p>Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.<br \/>Case-Laws<br \/>GST<br \/>Suppression of material facts in writ proceedings arose from the petitioner&#39;s failure to disclose an anticipatory bail application and its withdrawal while alleging that GST dues and penalty were paid under coercion. The withdrawal record stated that a reasonable amount had been deposited under protest and that, after appearing before authorities and giving a statement, the petitioner did not apprehend arrest. The HC found prima facie that the non-disclosure was material and that the payment was voluntary. It directed the petitioner to deposit costs and file an affidavit explaining the suppression, while keeping further orders open.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=102438\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.Case-LawsGSTSuppression of material facts in writ proceedings arose from the petitioner&#8217;s failure to disclose an anticipatory bail a&#8230;<\/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-76307","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76307","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=76307"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76307\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}