Karnataka HC: Swiggy's payment made during investigation is not considered as ascertained tax, refund of same allowed

Last updated: 24 October 2021
Quick Summary
The Karnataka High Court has ruled that payments made by Swiggy during an investigation, which were allegedly made under duress, cannot be considered as self-ascertained tax. The court directed the tax department to refund the amount of over ₹27.5 crore that was collected from Swiggy. This decision came after Swiggy filed a writ petition arguing the funds were illegally collected without a show cause notice.

Court :
Karnataka High Court

Brief :
The Honorable Karnataka High Court ("Karnataka HC") in the matter of M/S. Bundl Technologies Private Limited v. Union of India [WP 4467/2021 (T-RES) dated September 14, 2021], held that Swiggy’s payment made as goodwill gesture during investigation cannot be taken as self-ascertained tax. Furthermore, the Honorable Karnataka HC directed the Department to refund money deposited during the investigation.

Citation :
WP 4467/2021 (T-RES) dated September 14, 2021

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Bimal Jain
Published in GST
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