2021 (12) TMI 1223

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....ndareswaran, Senior Standing Counsel ORDER The petitioner has filed this Writ Petition seeking for a Mandamus to direct the respondent to pay a sum of Rs. 17,27,790/- and Rs. 12,60,472/- which was paid by the petitioner during the course when the officers of the respondent visited the premises of the petitioner and investigated regarding the alleged wrong availment of Input Tax Credit. 2.....

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....e petitioner, Mahazar was drawn and seizure memo was also issued to the petitioner on the same date. The petitioner also appears to have sent a representation on 01.04.2021. 6.There is no merits in this Writ Petition at this stage. The amount paid by the petitioner shall be treated as amount paid by the petitioner "under protest" and will be subject to the final appropriation in the proceedings....

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....ments based on which the demand is proposed to be made against the petitioner and why the amount already paid by the petitioner should not be appropriated. The entire exercise may be completed by the respondent preferrably within a period of twelve months from the date of receipt of a copy of this order, i.e., show cause notice should be issued within six months from the date of receipt of a copy ....