Department cannot pressure RP to make payment by DRC- 03 same voluntarily only.
Shree Ambica Auto sales and service & 1 other (S) Versus Union of India (Gujarat High Court)
The facts of this litigation are quite disturbing. Mr. Uchit Sheth, the learned counsel appearing for the writ applicants has taken the Court through the averments made in paras 11 to 18 made in the memorandum of the writ application. The learned counsel also invited our attention to the affidavit filed by one of the partners of the partnership firm, which is annexed at page : 83, as Annexure : ‘J’ collectively. It is further brought to the notice of this Court by way of a draft amendment that the partners of the partnership firm have been served with a summons under Section 70 of the C.G.S.T. Act, 2017 calling upon them to personally remain present before the concerned authority on 19th January 2021.
Over a period of time, this Court has taken notice of the fact that the assessees are compelled or rather pressurized to fill up the Form DRC-03.
The Form DRC-03 may be filled up provided the assessee decides to voluntarily make any payment. Even if there is any lapse on the part of the assessee and the department wants to recover a particular amount, it cannot exert pressure or administer threats for the purpose of filling up of the Form DRC-03.
The department is expected to proceed in accordance with law. We take a very serious view of the matter, and therefore, we want a responsible officer of the department to file appropriate reply by the next date of hearing.