2019 (11) TMI 894

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....shu Bhattacharya, Mr. Vipul Kundolia And Mr. Sujit Mitra For The Customs Authority : Mr. K.K. Maiti, Mr. Bhaskar Prasad Banerjee And Ms. Aishwarya Rajyashree ORDER This writ petition contains, inter alia, vires challenge against provisions in section 16(2)(c) and section 42 in Central Goods and Service Tax Act, 2017, with prayer for interim order for refund of allegedly wrongfully availing Inp....

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....alf of Union of India and submits, enquiry by investigation is under way. He draws attention to clause (b) under subsection (2) in section 16 to submit, the Department has reasons to believe, ITC was claimed by petitioners against goods not received. The payment was voluntary. It was against disclosures of suppliers. Prescribed procedure will be followed. On discovery of such suppliers and others,....