2023 (5) TMI 750

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....Rajinder Singh, Mr. Nikunj Verma & Mr. R.L. Sinha, Advs. For the Respondents Through: Mr. Asheesh Jain, CGSC with Mr. Gaurav Kumar & Ms. Ankita Kedia, Advs. for R-1 Mr. Harpreet Singh, Sr. Standing Counsel for respondent with Ms. Suhani Mathur, Adv. ORDER 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to refund an amount ....

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....ax Act, 2017 (hereafter 'the Act'). He further contends that this was done solely for the purpose of exerting coercive pressure on the petitioner to pay the amount of tax, which is contested by the petitioner. 3. He submits that the petitioner succumbed to the series of coercive steps, which were exerted by the respondent, including the summoning of its senior officials repeatedly. He also alle....

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....d product requires to be subjected to GST @5%. 7. One of the principal questions that arises is whether, given the controversy, the respondents were justified in freezing the the bank accounts of the petitioner. Although, the said order has been vacated, the question whether an order under section 83 of the CGST Act was justified will have a bearing on the question whether the said order was us....