INSTRUCTIONS
| Instruction No. | Subject |
| Instruction No. 01/2022-23 [GST - Investigation] dt. 25.05.2022 | Deposit of tax during the course of search, inspection or investigation |
CASE LAW
|
Authority |
One liner |
|
2024(02)LCX0324 Telangana High Court Rays Power Infra Private Limited |
Section 74 CGST Act would not be applicable if all the tax liability along with interest as per section 73(5) CGST Act has been paid. |
|
2023(12)LCX0028 Delhi High Court Neeraj Paper Marketing Limited |
Not following the stipulated procedure under Rule 142 (1A) CGST and payment made involuntarily, thereby refund of the amount deposited. |