FEATURED JURISPRUDENCE
DRC-03 Deposit During Search Not Voluntary, Refund Ordered: Rajasthan HC in Baba Contractors v. Union of India
Rajasthan High Court holds that an amount deposited through Form GST DRC-03 during a DGGI search was not a voluntary Section 74(5) payment; writ petition partly allowed with refund of Rs. 2,35,23,506 but no interest at this stage.
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