2023 (11) TMI 243

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....manyu Bhandari, Mr. Nikhil Kohli, Mr. Gaurav Gupta, Ms. Akshaya Ganpath Mr. Kushank Garg & Ms. Saumya Tiwari, Advs. For the Respondents Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Adv. ORDER 1. The petitioner has filed the present petitioner, inter alia, praying as under:- "a) Issue a Writ of certiorari or any another appropriate writ or direction quashing the summon....

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....arned counsel appearing for the petitioner submits that the petitioner was subjected to coercive measures without any authority of law. He states that the petitioner had been repeatedly threatened and intimidated. A co-director of M/s Avik Televentures Private Limited was coerced to deposit a sum of Rs.1 crore notwithstanding that there was neither any show cause notice nor any determination of an....

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.... be no compulsion to do so. He also states that the determination of any amount due from the petitioner or M/s Avik Televentures Private Limited can only be done in accordance with the Section 74 and 79 of the Central Goods and Services Tax Act, 2017 (hereafter 'the CGST Act') 5. In view of the above, we are of the view that the petitioner's apprehension that he would be coerced to deposit the ....