https://www.scconline.com/blog/post/2021/10/29/cgst-act-kar-hc-directs-to-consider-refund-application-by-swiggy-for-the-amount-paid-allegedly-under-duress-and-coercion-during-investigation/
[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation