Depositing tax is essential when GST officials visit your premises—an open secret. Regardless of what the law states, the practical scenario remains the same: a search or inspection. Here are some judgments that might help you: [img:3Pq4175Qv]

[img:McYiWCMNA]

1. Payment made under GST before adjudication of tax liability during revenue officials visit cannot be treated as voluntary and is refundable with interest. Bombay High Court in Shiva Structures Pvt. Ltd. (2025) 26 CENTAX 157 [img:STIpUoSNe]

2. Amount deposited during midnight when investigations were in progress could not be said to be voluntary deposit; hence, department should refund same along with interest. Delhi High Court in Neeraj Paper Marketing Ltd. (2024) 81 GSTL 490 [img:1wHIdlzSS]

3. Coercing petitioner in reversing input tax credit at midnight during search and seizure operation could not be said to be voluntary payment; ITC so reversed was to be refunded. Gujarat High Court in Shree Ganesh Molasses Trading Co. vs Superintendent, Office of the Commissioner (2023) 72 GSTL 190 [img:It82_Eo8H]

4. Where tax demand and penalty against assessee were confirmed entirely on basis of statement recorded after surprise inspection conducted by intelligence wing officials at place of business of assessee and assessment orders did not take into account returns and reply documents annexed thereto; matter was to be readjudicated. Madras High Court in Tvl. Murugesan Kesavan vs State Tax Officer, Chennai (2024) 84 GSTL 22 [img:GypsmC387]

5. Where petitioner had been repeatedly threatened and intimidated and was coerced to deposit a sum of Rs. 1 crore without any show cause notice nor determination of amount due, revenue should not accept any amount without following procedure under Sections 73, 74 and 79. Therefore, instant writ petition was to be disposed of and revenue was to be directed not to accept any amount of tax from petitioner since petitioner did not wish to voluntarily deposit tax and if petitioner wanted to deposit tax, he should do so after seeking courts permission. Delhi High Court in Sahil Jain vs Directorate General of GST Intelligence (2023) 12 CENTAX 243 [img:1vXUFFKU5]

I hope you found these judgments insightful and useful in understanding the ground realities. [img:pExfxEu4l]

[img:WOBTT_G_f]