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GST Officers Not Empowered to Compel ‘Voluntary Payments’ During Searches, Must Be Refunded When Challenged: Karnataka HC

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The Karnataka High Court has held that payments made by an assessee during search or investigation proceedings, when claimed to have been made under duress, cannot be retained by the authorities without adjudication.  The bench of Justice M. Nagaprasanna quashed the deficiency memos issued by the Deputy Commissioner of Central Tax rejecting refund applications filed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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