Reversal of ITC at midnight during search and seizure operation can't be treated as voluntary payment: Gujarat High Court

Reversal of ITC at midnight during search and seizure operation can't be treated as voluntary payment: Gujarat High Court in SHREE GANESH MOLASSES TRADING CO.vs SUPERINTENDENT, OFFICE OF THE COMMISSIONER (R/Special Civil Application No. 4026 of 2022, decided on 18-1-2023)

Department had violated interim directions made in the case of Bhumi Associate vs UOI which had not been challenged and instruction was issued by CBIC pursuant to the Bhumi Associate case which was binding in nature.