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SGST High Court Cases

GST - Sections 67, 74(5) & 70 of the CGST Act, 2017 – Summon, Investigation, Coercive Recovery or Voluntary Payment, Recovery of amount absent self-ascertainment – Respondent challenged investigation under Section 67 CGST Act, summons, and coercive recovery during investigation prior to SCN, claiming payments were involuntary and statements were coerced – the ld. Single Judge held that the since the condition of self-ascertainment is not fulfilled as such, the payment is under coercion and the same is liable to be refunded back to the respondent-assessee - Dept-appellants contended payments were voluntary self-ascertainment under Section 74(5) CGST Act - Whether the payments made by the Respondent during investigation, prior to the issuance of a Show Cause Notice, were voluntary payments under self-ascertainment as per Section 74(5) of the CGST Act or were they coercive recoveries made under duress - HELD - the prolonged detention of the Respondent's proprietor during search proceedings, coupled with summons to appear and threats of arrest, indicated a coercive environment negating voluntariness - the payments made by the respondent were not voluntary and lacked the element of self-ascertainment required under Section 74(5) of the CGST Act - the Single Judge is correct in holding that the payments were coercive recoveries and not voluntary self-ascertainment – Further, filing of retraction affidavit within one week of the allegedly coerced statement and payment was not unduly delayed - Writ Appeal dismissed by upholding the Single Judge's order for refund of amount with interest, as the payments were deemed coercive and not voluntary self-ascertainment under Section 74(5) of the CGST Act, thus violating Article 265 of the Constitution – The appeal is dismissed
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