TaxTMI 
TaxTMI 
2024 (3) TMI 1215
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....ndia prays for the following reliefs: "a) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or a writ in the nature of Quo Warranto or any other appropriate writ, order or direction under Article 226 and 227 of the Constitution of India directing Respondent Nos. 1 and 2 to refund the amount of Rs. 2,50,00,000/- to the Petitioner Company along with interest; b) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or Mandamus or a writ in the nature of Que Warranto or any other appropriate writ, order or direction under Article 226 and 227 of the Constitution of India declaring that the summons dated 12.10.2022 and 25.10.2022 issued to the MD of the Petitioner Company as a routine b....
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.... continued upto mid-night i.e. upto 3.30 a.m. when the petitioner was forced to deposit the said amount. It is difficult to accept the case of the petitioner that there was a coercion of the nature as alleged by the petitioner, as in our opinion, such stance of the petitioner is also belied by the petitioner's own letter dated 13 October 2022 which reads thus: "Date: 13.10.2022 To DGGI Zonal Unit Mumbai. Mumbai-400 021 GSTIN 27AAAC173260172 Subject: Submission of DRC-3 of Rs 2.50,00,000/- Respected Sir, Please find attached herewith DRC-03 of Rs 2,50,00,000/- vide ARN AD2710220080370 Dt 13/10/2022. Balance Tax payment scheduled will give after 10 days. Thanking You ....
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....d by the department under coercion, much less to raise the same before the appropriate police authorities. Hence, a case of such nature being directly made out in the writ petition de hors any material to that effect would not give any impetus to the petitioner's case of any coercion by the department. In this view of the matter, such factual dispute as to whether any coercive methods were adopted by the respondents and that such amounts were deposited under duress and coercion certainly cannot be conclusively ascertained and/or gone into in the proceedings of a writ petition under Article 226 of the Constitution. 8. The Court cannot be oblivious that there are several cases where the assessee is conscious and is aware that there are sub....
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....rs of the petitioner for making claim of such amount should be left to be considered by the appropriate Officer of the respondent as per law. 11. At this stage, nonetheless, learned Counsel for the petitioner submits that similar issue was raised before the Madras High Court in the case Shri. Nandhi Dhall Mills India (P) Ltd. Vs. Senior Intelligence Officer, Director General of Goods & Service Tax, Trichy (2021)127 taxmann.com 31 (Madras). We find that the Court in such decision was not confronted with the facts as in the present proceedings and more particularly, the assessee taking a position of addressing such letter (dated 13 October 2022 (supra)), as addressed by the petitioner to the respondents, which was never withdrawn. Our obse....