2023 (7) TMI 352

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.... Ms. Nitee Punde a/w. Mr. Ram Ochani for the respondents ORDER P. C. 1. Mr. Rastogi, learned counsel for the petitioners has fairly stated that the petitioners would not have any further grievance in regard to the provisional attachment of petitioner's bank account under section 83 of CGST Act, as the attachment has already been revoked/cancelled. Thus, the prayers to that effect in the....

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.... the proceedings of the present petition filed under Article 226 of the Constitution of India. If, according to the petitioner, the amount was not payable and/or should not have been demanded and/or that the authority had no jurisdiction to retain such amount, then it is for the authority to take an appropriate decision in that regard, if an application is made for refund of the said amount by the....