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Court grants interim relief where Revenue department made coercive recovery by under guise of Voluntary payment by Petitioner


Last updated: 04 July 2024

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court in P.R. Trading v. Commissioner of Central Goods and Services Tax [R/Special Civil Application Nos. 8070 & 8090 of 2024 dated June 10, 2024], stopped the Revenue department from making coercive recovery from the assessee until it resolve the matter, listed the matter for hearing on July 01, 2024.

Citation :
R/Special Civil Application Nos. 8070 & 8090 of 2024 dated June 10, 2024

The Hon'ble Gujarat High Court in P.R. Trading v. Commissioner of Central Goods and Services Tax [R/Special Civil Application Nos. 8070 & 8090 of 2024 dated June 10, 2024], stopped the Revenue department from making coercive recovery from the assessee until it resolve the matter, listed the matter for hearing on July 01, 2024.

Facts

M/s. P.R. Trading ("the Petitioner"),was compelled to deposit the amount during search operation. The deposit was characterized as 'Voluntary Deposit', although the Petitioner claimed it was made under coercion.

Challenging the coercive recovery by Revenue department the Petitioner filed writ before the Hon'ble High court.

Issue

Whether the coercive recovery made by Revenue under the guise of 'Voluntary Deposit' by Petitioner justified?

Held

The Hon'ble Gujarat High Court inR/Special Civil Application Nos. 8070 8090 OF 2024 held as under:

  • Noted that, the issue of coercive recovery made by the Revenue authorities during the course of search by forcing the assessee's by compelling them to deposit the amount along with an undertaking that they are depositing such amount as a voluntary deposit are pending for consideration before the court.
  • And directed that the Revenue department to not take any coercive action against the Petitioner until the matter is resolved.
  • Listed the matter for hearing on July 01, 2024.

OFFICIAL JUDGMENT COPY HAS BEEN ATTACHED

 

CCI Pro

Bimal Jain
Published in Income Tax
Views : 224
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