2022 (12) TMI 706

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....ER: HONOURABLE THE CHIEF JUSTICE Heard learned counsel for the parties. The petitioner has prayed for the following relief/s :- "i) For issuing a writ of certiorari or any other appropriate writ quashing setting aside the assessment order dated 24.02.2021 (Annexure- P/1) passed by Respondent No. 7 for the F.Y 2019-20 whereby and whereunder the exparte assessment order has been passed for the aforesaid period and thereby a total liability of Rs. 2,50,37,577- (with breakup as (a) IGST worth Rs. 19,92,896/- with interest Rs.4,66,337/- (b) CGST worth Rs.92,87,937/-with interest Rs.20,01,235/- and SGST worth Rs.92,87,937/- with interest Rs. 20,01,235/-), has been imposed on the petitioner; (ii) For issuing a writ of certiorari or any other....

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.... the F.Y - 2019-20 (Particularly for the period of 01.04.2019 to 31.01.2020) whereby and whereunder the appellate authority i.e. Respondent No.5 has rejected the appeal preferred by the petitioner on the ground of 'Delay/limitation take any coercive action including recovery from bank account and third parties until pendency of the present writ application; (vi) For issuing writ of mandamus and thereby directing the Respondents to refund a sum of Rs.20,56,878/- (Rs.1,99,290/-(IGST) Rs.9,28,794/- (CGST); Rs.,- 928,794/- (SGST)} for F.Y 2019-20, which was deposited by the petitioner as ten percent of disputed tax amount as needed to be paid as pre-deposit (Section 107(6)(b) of Central Goods and Service Tax Act, 2017) before filing an ap....