Tag Archives: Hirenkumar Valjibhai Sankhala

Supreme Court Dismisses Special Leave Petition as Not Pressed After Assessee Seeks Statutory Appeal Liberty

By | October 28, 2026

Supreme Court Dismisses Special Leave Petition as Not Pressed After Assessee Seeks Statutory Appeal Liberty Issue Whether a writ petition challenging coercive recovery of tax dues during a search under Section 67 and seeking refund of amounts voluntarily deposited via Form DRC-03 is maintainable when statements and panchnamas confirm voluntary payment and absence of coercion.… Read More »