2022 (6) TMI 1505

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....T<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE S. KUMAR For the Appellant : Mr. Brisketu Sharan Pandey, Advocate, Mr. Vijay Kumar Singh, Advocate, Mr. Abhishek Kumar, Advocate For the Respondent : Dr. K.N. Singh, A.S.G., Mr. Anshuman Singh, Sr. S.C., CGST & CX and Mr. Vikash Kumar S.C. 11 Heard learned counsel for the petitioner and learned counsel for the Respondents. Petitioner has prayed for the following reliefs: - (i) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the assessment order dated 23.02.2021 (Annexure-P/6) passed by Respondent No.7 for the F.Y. 2019-20 whereby and whereunder the ex parte assessment order has been passed for the aforesaid period and thereby a total lia....

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....has affirmed the order dated 23.02.2021 passed by the Respondent no.7 and thereby has rejected the appeal preferred by the petitioner. (iv) For issuing a writ of mandamus or any other appropriate writ directing the Respondents not take any coercive action including recovery from bank account and third parties until pendency of the present writ application; (v) For issuing writ of mandamus and thereby directing the Respondents to refund a sum of Rs. 4,89,532/- (Rs.1,29,553/- (CGST). Rs. 1,29,553 (SGST) and Rs. 2,30,426/- (IGST)} for F.Y. -2019-20, which was deposited by the petitioner as ten percent of disputed tax amount as needed to be paid as pre-deposit (Section 107(6)(b) of Central Goods and Service Tax Act, 2017) before filing an a....