preferential mechanism to either party.
5.20 The allegation of coercion is vague and un-substantiated. The coercion or
duress has to be conclusively established with specific ... agitating coercion
and duress to gain advantage when there cannot possibly be any such plea
of coercion or duress.
Page 33 of 74
Judgment
therefore, the aforesaid Section also does not apply.
No case of coercion is made out by the complainant company, since there is no allegation ... merits. However, in the case before us the complainant has failed to make out any case of fraud, coercion, undue influence, etc., as defined
Reliance Jio Infocomm Ltd vs The Commissioner Of Cgst & Central ... on 18 April, 2022
amount unless there
is an assessment and that in all such cases, the assessee is
entitled to claim refund. The relevant observations of the
Tribunal ... case of the petitioners is that the same was
deposited under coercion. Case of the respondents was that
the same was deposited voluntarily. Whatever
after a long time of incidence of fire, is under coercion.
In the present case also, the fire broke out in the factory / godown ... obtained by unlawful means. It was further held
that since no case of coercion is made out by the complainant, the
order passed
discharge voucher to accept a particular amount, it was a case of coercion." The complaint contends that the loss occurred ... accord and satisfaction' and it is a clear case of coercion in the signing of the discharge voucher.
11. For the foregoing reasons
have obtained or given under mental stress, coercion or undue influence.
22. In the present case, even the questions posed to the assessee ... assessee that he had given the statement under coercion or threat. In the present case, as discussed hereinabove, the element of coercion and duress
agreement to accept a particular amount was on account of coercion. In the instant case, this relevant factor has not been considered specifically ... facts and circumstances of the present case.
15. The case cited by the learned counsel for the respondents namely Ankur Surana Vs. United India Insurance
therefore, the aforesaid Section also does
not apply.
No case of
coercion is made out by the complainant Company, since there is no allegation ... that it was influenced by use of coercion,
undue influence, fraud, mistake or misrepresentation. In the case before this Commission, no such factor
could
constraint to issue it due to coercion, undue influence and economic compulsion. After considering the case law on the subject, the Hon'ble Supreme ... therefore, the aforesaid Section also does not apply.
No case of coercion is made out by the complainant company, since there is no allegation
