Gujarat High Court
For revenue
High Courts
Rulings of the High Court of Gujarat, newest first.
1 ruling found
Gujarat High Court
Where unregistered coaching institute admitted cash suppression and liability during search and voluntarily paid tax dues post-admission, with no contemporaneous complaint or evidence of coercion, such payment cannot be termed coercive recovery and allegation raised after two years is an afterthought not warranting interference under writ jurisdiction. GST: Where after search petitioner deposited quantified dues voluntarily via DRC-03, issuance of DRC-04 was only an acknowledgment with no prescribed timeline, and payment with interest and penalty concluded proceedings, so later refund claim and coercion narratives were afterthoughts, making rejection of refund plea and delayed DRC-04 issuance legally justified. GST: Where unregistered coaching institute deposited tax, interest and penalty voluntarily during search after quantification based on seized evidence of student count and fees, refund claim was rejected since refund arises only if tax was not payable or paid in excess, and no illegality was found in rejection, making cited circular and case laws inapplicable