HomeGSTMere Claim of Coercion Not Enough, But ITC Reversal During Inspection Raises...

Mere Claim of Coercion Not Enough, But ITC Reversal During Inspection Raises Doubt: Karnataka High Court

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Karnataka High Court has held that a mere allegation of coercion is not enough to invalidate tax payments made under the Central Goods and Services Tax (CGST) Act. However, the Court also recognized that Input Tax Credit (ITC) reversal carried out during an ongoing inspection may indicate lack of voluntariness, warranting closer scrutiny. The…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Nikhil Bhandari
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 4.5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.

Latest articles

Unauthenticated Foreign Customs Documents Can’t Establish Pakistani Origin of Imported Dry Dates: CESTAT

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Wrong Service Classification Alone Can’t Justify Extended Limitation Without Proof of Tax Evasion: Rajasthan High Court

The Rajasthan High Court has held that mere classification of services under an incorrect...

No Right To Representation Against Anti-Dumping Findings: Delhi High Court

The Delhi High Court has held that constitutional courts cannot routinely direct authorities to...

Coal Purchasers Can’t Be Saddled with Clean Energy Cess or Penalty Without Proof of Knowledge: Gauhati High Court

The Gauhati High Court has held that purchasers of coal cannot be made liable...

More like this

Unauthenticated Foreign Customs Documents Can’t Establish Pakistani Origin of Imported Dry Dates: CESTAT

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Wrong Service Classification Alone Can’t Justify Extended Limitation Without Proof of Tax Evasion: Rajasthan High Court

The Rajasthan High Court has held that mere classification of services under an incorrect...

No Right To Representation Against Anti-Dumping Findings: Delhi High Court

The Delhi High Court has held that constitutional courts cannot routinely direct authorities to...