TaxTMI 
TaxTMI 
2024 (8) TMI 1386
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....he following order was passed. "W.P.(C) 4273/2024 4. The petitioners have filed the present petition, inter alia, praying as under: "(a) to issue a writ of certiorari or any other appropriate writ, order or directions, quashing the orders dated 20.11.2023 passed by the learned Commissioner, Central Tax, Delhi West [Respondent No. 1] whereby he provisionally attached the current Bank Account No. 082805001395 of the petitioner No. 1 and Bank Account No. 082805002086 of the petitioner no. 2 maintained at ICICI Bank Ltd, Rohini, Sector-24, New Delhi [IFSC Code ICIC0000828]; (b) to issue a writ of certiorari or any other appropriate writ, order or directions, quashing the orders dated 20.11.2023 passed by the ....
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....eafter the impugned orders), passed by the Commissioner, Central Tax, Delhi West [Respondent No. 1 (hereafter the Commissioner)], provisionally attaching the bank accounts of petitioner No. 1 and it's Directors'. Second, the petitioners prays that directions be issued to the Commissioner for returning the petitioners' assets, including laptops, CPUs, Mobile Phones etc., which were seized during the search and seizure operations conducted on 16.11.2023. And third, the petitioners prays that directions be issued to the respondents to refund an amount of Rs.22,00,000/-, which the petitioners claim that they were coerced to deposit during the course of search conducted by the respondents. 6. In so far as the petitioners' challenge to t....
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.... (2) of CGST Act, are required to be returned to the person from whom the same are seized within the period not exceeding 30 days from the date of issuance of the notice. 12. The Commissioner had considered the said provisions and permitted the petitioners to obtain copies of the documents and data on the seized assets/devices on a mutually convenient date. 13. In these circumstances, the Commissioner may retain the documents, records, laptops, CPUs, and Mobile Phones which were seized but only till the time, the same are required and in any event not later than 30 days after issuance of notice, as required under Section 67 (3) of the CGST Act, 2017. 14. In the meanwhile, the Commissioner shall ensure that copies ....
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....the next date of hearing. 20. List for hearing on the aforesaid question on 20.08.2024, the date already fixed." 2. Thus, the limited question to be addressed is whether the petitioners are entitled to refund of Rs.22,00,000/-, which they claim was deposited under compulsion. 3. The learned counsel appearing for the petitioners points out that the challan itself indicates that the deposit was made under protest and in presence of the Goods and Services Tax (GST) Officer. She submits that the GST Officer had compelled the Director of petitioner nos. 1 and 2 (petitioner no. 3 - Mr Rakesh Gupta) to make the deposit. He had coerced him to go to the bank and withdraw the money from his personal bank account and deposit the same fo....