2020 (7) TMI 479

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..... oint of time making such a request. He also does not dispute that the investigation which is going on can continue for further period of 18 months approximately and he also does not dispute the provision of Section 76 and 76(2) which is on a statute book reflecting the liabilities of taxes of the parties. Relying on various decisions, it is urged that without following the procedure prescribed und .....

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..... ction or order, quashing and setting aside DRC-03 Forms dated 09.04.2019 (Annexure- F ) thereby ordering cancellation of debit entries of ₹ 7,02,10,842/- and ₹ 62,89,158/- in the Petitioner s Electronic Credit Ledger maintained under the CGST Act; (B) That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, direction or order, thereby directing .....

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..... ther relief that may be deemed fit in the facts and circumstances of the case may also please be granted. 2. We have heard learned counsel Mr. Paresh Dave appearing with learned advocate Mr. A.S. Tripathi, learned advocate for the petitioner, who has emphasized that even if the amount of ₹ 7,65,00,000/- deposited by the petitioner is voluntary, since the petitioner needs to continue its .....

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