2023 (2) TMI 977

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.... Petitioner : Ms. Priyanka Goel, Adv. For the Respondents : Mr. Aditya Singla, SSC with Mr. Adhishwar Suri & Ms. Neha Tyagi, Advs. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: - "a) issue a Writ of Mandamus or Certiorari, or any other appropriate Writ, Order or direction, calling for the papers and proceedings leading to the records relati....

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....ch this Court has been informed, is the refund of the input tax credited to the bank account of the petitioner. 3. It appears that the said action has been taken on essentially three grounds. First, that there has been a mismatch in the payment made by the petitioner to the supplier in respect of the goods that are stated to have been exported. Second, it is stated that there are serious doubts....

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....ed to withdraw any amount from the bank account till a credit balance of Rs.50 lacs is achieved. The petitioner would be entitled to operate the bank account and withdraw any amount in excess of a credit balance of Rs.50 lacs. 6. Insofar as the reasons for taking an action under Section 83 of the CGST Act is concerned, the learned counsel for the respondents states that the counter-affidavit....