TaxTMI 
TaxTMI 
2022 (3) TMI 444
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Counsel For the Respondent-1 : Mr. Hari Radhakrishnan For the Respondent-2 : Mr. Prasanth Kiran Government Advocate JUDGMENT R.MAHADEVAN, J. This intra-court appeal is filed by the appellants, aggrieved by the order dated 07.04.2021 passed in WP No. 5192 of 2020. By the said order dated 07.4.2021, the learned Judge directed the appellants to refund the sum of Rs. 2 crores, collected from the writ petitioner/first respondent herein towards Goods and Service Tax due, within a period of four weeks. 2. The first respondent in this appeal has filed the above said Writ Petition No. 5192 of 2020 praying to issue a Writ of Mandamus, restraining the respondents 1 and 2 in the writ petition/appellants 1 and 2 from demanding any amount from the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....per the schedule of instalment. However, the writ petitioner/first respondent submitted an application dated 27.11.2019 for refund of the sum of Rs. 2 crores on the ground that such amount were paid under coercion, threat and duress and that the inspection team have subjected the employees of the writ petitioner/first respondent to sheer harassment to collect the tax due. After filing such an application for refund of the sum of Rs. 2 crores, the writ petitioner/first respondent has filed the writ petition before this Court. 4. The writ petition was vehemently opposed by the respondents/appellants herein by contending inter alia that the Managing Director of the first respondent/writ petitioner had given a statement voluntarily, free from ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the tax due. It was specifically directed that no recovery in any mode, by cheque, cash, epayment or adjustment of Input Tax Credit should be made at the time of search/ inspection even if the assessee voluntarily comes forward to make payment. The relevant portion of the order passed by the Division Bench reads as follows:- "?The Central Board of Indirect Taxes and Customs as well as the Chief Commissioner of Central/State Tax of the State of Gujarat are hereby directed to issue the following guidelines by way of suitable circular/instructions: (1) No recovery in any mode by cheque, cash, e-payment or adjustment of input tax credit should be made at the time of search/inspection proceedings under Section 67 of the Central/Gujarat Good....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the payments made in instalments, while so, the direction issued by the learned Judge is not warranted. 8. Heard the learned counsel for the appellants as well as the learned counsel for the first respondent/writ petitioner and the learned Government Advocate for the second respondent. 9. After advancing some arguments, the learned Additional Solicitor General appearing for the appellants as well as the learned counsel for the writ petitioner/first respondent ultimately submitted that an enquiry has to be conducted and the actual tax liability of the writ petitioner/first respondent, if any, has to be determined in the light of the available materials. Therefore, in unison, it was prayed that the appellants may be directed to conduct an e....