2019 (8) TMI 1008

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....ENT PLEADER (1) ORAL ORDER (PER : 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 ....

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....on of the respondent no.2 in collecting the amount of Rs. 10,14,035/under 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 ....

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.... having gone through the materials on record, more particularly, the grounds of challenge which have been raised in the memo of writ-application, we are of the view that the respondents should at the earliest frame the assessment in accordance with law. Let this exercise be completed within a period of three months from the date of receipt of this order. Once the assessment is framed, it shall ....