GST payment made under Coercion or not cannot be decided in writ

Nector Foods challenged two DRC-03 payments made during a GST search, claiming that ₹26.55 lakh was paid involuntarily. The Department denied any coercion. 

The High Court noted that the taxpayer itself accepted two other payments made during the same search as voluntary and held that the disputed nature of the alleged coercion made the matter unsuitable for writ jurisdiction. 

The refund claim was therefore declined, leaving the taxpayer to pursue any alternative remedy available in law.