Case Laws / Head Notes / Paras
--Allegation of arbitrary demand for payment of Sales Tax---Complainant had claimed illegal input tax credit on the strength of fake Sales Tax invoices---Department, though retained complainant's last five years Sales Tax documentation for more than a year and subjected the same to rigorous scrutiny, but was unable to detect any discrepancy therein---Complainant, as soon as came to know that false invoices had been used by him, he immediately deposited the amount involved therein---Complainant wrote on the CPR that payment was being made under protest and wanted same to be returned to him as soon as recovery was made from the persons who had masterminded the racket---Held, person depositing the amount out of fear could not reasonably be expected to demand its return back to him in the even...
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