{"id":6644,"date":"2025-11-04T17:37:09","date_gmt":"2025-11-04T12:07:09","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6644"},"modified":"2025-11-04T17:37:09","modified_gmt":"2025-11-04T12:07:09","slug":"recovery-during-gst-search-without-scn-held-illegal-refund-with-interest-ordered-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/recovery-during-gst-search-without-scn-held-illegal-refund-with-interest-ordered-hc","title":{"rendered":"Recovery During GST Search Without SCN Held Illegal\u2014Refund with Interest Ordered | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000409907\/recovery-during-search-without-scn-or-acknowledgment-held-coercive-refund-with-interest-directed-hc\">J. Ramesh Chand vs. Union of India (2025) 35 Centax 272 (Kar.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S.R.Krishna Kumar<\/strong>, J.<\/li>\n<li><strong>S\/Shri Bharat Raichandani, Raghul Piranesh, Chandra Kiran<\/strong> &amp;<strong> Vishwaranjan<\/strong>, Advs., for the Petitioner.<\/li>\n<li><strong>Smt. Anuparna Bordoloi, S\/Shri Jeevan Neeralagi<\/strong> &amp; <strong>M.N. Kumar<\/strong>, Advs., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner, a GST-registered trader engaged in the electronics and footwear business, filed regular returns and discharged due tax liabilities. Pursuant to a search and seizure operation at the petitioner\u2019s residence, certain records and a laptop were seized, followed by inspection at the principal place of business the next day. During the said proceedings, the jurisdictional officers obtained multiple payments through Form GST DRC-03, even though, as on that date, no show cause notice had been issued under Section 74 of the CGST Act nor was any acknowledgment in Form GST DRC-04 furnished. The petitioner contended that the collection was involuntary, contrary to <a href=\"https:\/\/www.centaxonline.com\/search?searchData=C.B.I.%20%26%20C.%20Instruction%20No.%201%2F2022-23&amp;itemType=AP\">C.B.I. &amp; C. Instruction No. 01\/2022-23<\/a>, and in violation of Articles 265 and 300-A of the Constitution of India, seeking quashing of the Form GST DRC-03 entries and refund of the recovered amount with interest. The matter was accordingly placed before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that the payments made by the petitioner during search and seizure proceedings were not voluntary and did not qualify as self-ascertainment under Section 74(5) of the CGST Act. The Court observed that the absence of Form GST DRC-04 acknowledgement, the seizure of the laptop and records required for quantification, and the subsequent issuance of Form GST DRC-01A and show cause notice established that liability was determined only later. Relying on <a href=\"https:\/\/www.centaxonline.com\/search?searchData=C.B.I.%20%26%20C.%20Instruction%20No.%201%2F2022-23&amp;itemType=AP\">C.B.I. &amp; C. Instruction No. 01\/2022-23<\/a>, the Court held that recovery during search was impermissible and that obtainment without lawful authority violated Articles 265 and 300-A of the Constitution of India. Accordingly, the recovery was declared illegal, and the respondents were directed to refund the amount with 6% interest in terms of Sections 50, 54 and 56 of the CGST Act and the corresponding provisions of the Karnataka GST Act and Rules.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(46)%20G.S.T.L.%2036%20(Guj.)&amp;itemType=AP\">Bhumi Associate v. Union of India<\/a> \u2014 2021 (46) G.S.T.L. 36 (Guj.) \u2014 Followed [Paras 7, 13, 26]<\/li>\n<li>Bundl Technologies Pvt. Ltd. v. UOI \u2014 W.P. No. 4467 of 2021, dated 14-9-2021 by Karnataka High Court \u2014 Followed [Para 7, 15, 26]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1990%20(49)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Dabur India Ltd. v. State of U.P.<\/a> \u2014 1990 (49) E.L.T. 3 (S.C.) \u2014 Referred [Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2027%20Centax%20376%20(Kar.)&amp;itemType=AP\">Intelligence Officer, Directorate General of GST Intelligence v. Kesar Color Chem Industries<\/a> \u2014 (2025) 27 Centax 376 (Kar.) = 2025 (96) G.S.T.L. 138 (Kar.) \u2014 Referred [Para 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2024%20Centax%2088%20(Kar.)&amp;itemType=AP\">Kesar Colour Chem Industries v. Intelligence Officer<\/a> \u2014 (2024) 24 Centax 88 (Kar.) \u2014 Referred [Para 18]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%2013%20Centax%20303%20(Del.)&amp;itemType=AP\">Lovelesh Singhal v. Commissioner, Delhi GST<\/a> \u2014 (2023) 13 Centax 303 (Del.) = 2024 (82) G.S.T.L. 278 (Del.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2019%20Centax%20355%20(Del.)&amp;itemType=AP\">Mahavir Singh v. Asstt. Commissioner<\/a> \u2014 (2024) 19 Centax 355 (Del.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%209%20Centax%20292%20(P%26H.)&amp;itemType=AP\">Modern Insecticides Ltd. v. Commissioner, Central GST<\/a> \u2014 (2023) 9 Centax 292 (P&amp;H.) = 2023 (78) G.S.T.L. 423 (P&amp;H.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%209%20Centax%20203%20(P%26H.)&amp;itemType=AP\">Parsvnath Traders v. Principal Commissioner, CGST<\/a> \u2014 (2023) 9 Centax 203 (P&amp;H.) = 2023 (77) G.S.T.L. 413 (P&amp;H.) \u2014 Followed [Paras 7, 23, 26]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2027%20Centax%20425%20(S.C.)&amp;itemType=AP\">Radhika Agarwal v. Union of India<\/a> \u2014 (2025) 27 Centax 425 (S.C.) = 2025 (95) G.S.T.L. 225 (S.C.) = 2025 (392) E.L.T. 273 (S.C.) \u2014 Followed [Paras 12, 25, 26]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%207%20Centax%20121%20(P%26H.)&amp;itemType=AP\">Samyak Metals (P.) Ltd. v. Union of India<\/a> \u2014 (2023) 7 Centax 121 (P&amp;H.) = 2023 (74) G.S.T.L. 411 (P&amp;H.) \u2014 Followed [Paras 7, 24, 26]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%204%20Centax%2037%20(Guj.)&amp;itemType=AP\">Shree Ganesh Molasses Trading Co. v. Superintendent, Office of the Commissioner<\/a> \u2014 (2023) 4 Centax 37 (Guj.) = 2023 (72) G.S.T.L. 190 (Guj.) \u2014 Referred [Para 7]<\/li>\n<li>Suretex Prophylactics (India) Private Limited v. Union of India \u2014 W.P. No. 2444 of 2022, dated 27-2-2023 by Karnataka High Court \u2014 Followed [Paras 17, 26]<\/li>\n<li>Union of India v. Bundl Technologies (P.) Ltd. \u2014 [2022] 136 taxmann.com 112 (Karnataka) = 2022 91 GST 709 (Karnataka) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2022)%201%20Centax%20241%20(Del.)&amp;itemType=AP\">Vallabh Textiles v. Senior Intelligence Officer<\/a> \u2014 (2022) 1 Centax 241 (Del.) = 2023 (70) G.S.T.L. 3 (Del.) \u2014 Followed [Paras 7, 20, 26]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=C.B.I.%20%26%20C.%20Instruction%20No.%201%2F2022-23&amp;itemType=AP\">C.B.I. &amp; C. Instruction No. 1\/2022-23<\/a>, dated 25-5-2022 [Paras 7, 14, 15]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: J. Ramesh Chand vs. Union of India (2025) 35 Centax&hellip;<\/p>\n","protected":false},"author":8,"featured_media":6656,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-6644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Recovery During GST Search Without SCN Held Illegal\u2014Refund with Interest Ordered | HC<\/title>\n<meta name=\"description\" content=\"HC rules recovery during GST search without a show cause notice or acknowledgement as coercive; directs refund with 6% interest, citing violation of CBIC guidelines.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/recovery-during-gst-search-without-scn-held-illegal-refund-with-interest-ordered-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recovery During GST Search Without SCN Held Illegal\u2014Refund with Interest Ordered | HC\" \/>\n<meta property=\"og:description\" content=\"HC rules recovery during GST search without a show cause notice or acknowledgement as coercive; 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