TaxTMI 
TaxTMI 
2023 (6) TMI 52
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....Prashant Singh, Ms. Divyanshi Singh, Mr. Akash Gupta and Mr. Satish C. Kaushik, Advs. For the Respondent Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Adv. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: "a) Issue Writ Order or direction in the nature of Certiorari or any other suitable Writ setting aside GST DRC-03 dated....
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....tution of India, 1950 and setting them aside; c) Pass such other and further orders as this Hon'ble Court deems fit in the facts and circumstances of the present case." 2. A search was conducted at the premises of the petitioner on 16.02.2022. The petitioner claims that the search was conducted in a high handed manner and during the search operations, the petitioner was forced to make a d....
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....arlier as the same were made under coercion and threats. 7. The respondent had issued a summons dated 27.04.2023 and the petitioner states that he had approached this Court thereafter. 8. It is seen that there is an inordinate delay on the part of the petitioner. The search was conducted on 16.02.2022 and the amount deposited, the refund of which the petitioner now claims, was made on 17.02.2022....
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.... which was one year thereafter under legal advice. 13. The decision in the case of M/s. Vallabh Textiles v. Senior Intelligence Officer And Ors (supra), as referred to by the petitioner, was rendered on 20.12.2022. 14. It is, thus, difficult to understand as to how a reference to the same had cropped up in August, 2022. 15. Mr. Harpreet Singh, learned counsel for the respondent has also handed ....