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2022 (3) TMI 44 - HC - GSTSearch and seizure - retraction of payment which was alleged to be forcibly made - HELD THAT - The case of the petitioner is at the investigation stage and writ court should not interfere with the investigation, however, the alleged forcible payment will abide by the final outcome of the investigation. During the pendency of the investigation proceeding before the authority concerned, respondent concerned is directed to consider the representation of the petitioner dated 30th December, 2021 within three weeks from date in accordance with law and by giving an opportunity of hearing to the petitioner or its authorized representatives. Petition disposed off.
Issues:
Challenge to search and seizure dated 1st November, 2021 and issuance of summon dated 3rd January, 2022. Representation made by petitioner retracting alleged forcibly made payment. Interference of writ court in investigation stage. Consideration of petitioner's representation by concerned authority. Opportunity of hearing to petitioner or its authorized representatives. Analysis: The petitioner challenged the impugned search and seizure dated 1st November, 2021, and the issuance of a summon dated 3rd January, 2022, following the search and seizure. The petitioner contended that a representation was made on 30th December, 2021, retracting the payment alleged to be forcibly made. The summon was issued subsequent to the search and seizure, and the petitioner requested time to comply with it on health grounds. The court noted that the case was at the investigation stage and opined that the writ court should refrain from interfering with the investigation. However, it was decided that the alleged forcible payment issue would abide by the final outcome of the investigation. The court directed the concerned respondent to consider the petitioner's representation dated 30th December, 2021, within three weeks from the date of the order. The consideration was to be done in accordance with the law and by providing an opportunity of hearing to the petitioner or its authorized representatives. It was explicitly stated that this order did not interfere with the investigation proceedings. The writ petition, being WPA No.424 of 2022, was disposed of with this direction and observation.
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