Summary
- The Delhi High Court has declined to refund Rs.28,34,294 to Nector Foods Private Limited, citing disputed facts over alleged coercion during tax payments made under Form GST DRC-03.
- The petitioner claimed that two debits dated July 30, 2025, were involuntary, while the respondents maintained all payments were voluntary.
- The Court noted that the question of coercion versus voluntariness involved disputed facts and did not issue a writ for refund.
- Importantly, the petitioner was advised to explore alternative legal remedies following this decision.
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