2019 (8) TMI 1008
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....HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Ms. Maithili Mehta, the learned AGP waives service of notice of rule for and on behalf of the respondents. 2. By this writ-application, the writ-applicant has prayed for the following reliefs:- 7 (a) direct the Department to return the sum of Rs. 10,14,036/collected during the course of spot visit carried out by the Departme....
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.... the coercion as alleged. During the course of spot visit carried out by the Department on 04/04/2019 under the provisions of the Central Goods and Service Tax Act, 2017 [for short The CGST Act, 2017], the amount referred to above was recovered on the premise that certain Input Tax Credit was not allowable and that there was some difference in the stock. It is the case of the writ-applicant that t....