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    <title>2021 (12) TMI 1223 - MADRAS HIGH COURT</title>
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    <description>The court found no merit in the Writ Petition seeking Mandamus for refund of amounts paid under coercion regarding an Input Tax Credit investigation. The court determined the amounts were paid &quot;under protest&quot; and directed the respondent to complete the investigation, issue a show cause notice within six months, and return any seized documents to the petitioner. The respondent was instructed to outline reasons and details clearly in the notice and complete the process within twelve months. If no case was established, the respondent must refund the amount to the petitioner as per the law. The court disposed of the Writ Petition without costs.</description>
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    <pubDate>Fri, 10 Dec 2021 00:00:00 +0530</pubDate>
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      <title>2021 (12) TMI 1223 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=416457</link>
      <description>The court found no merit in the Writ Petition seeking Mandamus for refund of amounts paid under coercion regarding an Input Tax Credit investigation. The court determined the amounts were paid &quot;under protest&quot; and directed the respondent to complete the investigation, issue a show cause notice within six months, and return any seized documents to the petitioner. The respondent was instructed to outline reasons and details clearly in the notice and complete the process within twelve months. If no case was established, the respondent must refund the amount to the petitioner as per the law. The court disposed of the Writ Petition without costs.</description>
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      <pubDate>Fri, 10 Dec 2021 00:00:00 +0530</pubDate>
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