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2022 (10) TMI 674

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..... been filed on behalf of the respondents, which includes the contesting respondents/revenue - the matter has been hanging fire without the respondents/revenue taking requisite steps, either vis-a-vis the petition or with regard to imposition and/or recovery of penalty. Given the fact that the present attachment has continued beyond the timeframe prescribed under Section 83(2) of the CGST Act, we .....

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..... 10.06.2020 issued by respondent no. 3; iii) Issue a writ of mandamus or any other writ, order, or direction declaring the action of respondent no 3 as without jurisdiction and without authority of law; iv) Pending admission, hearing and till, final disposal of this, petition, Your Lordships may be, pleased to direct the Respondents : a. from resorting to any coercive measure agains .....

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..... Avinash Poddar, who appears on behalf of the petitioner, had informed us on 04.08.2022, that ITC amounting to Rs. 75,16,900/- had been reversed. 3.1. It is in these circumstances, on the said date, we had asked the counsel for the respondents/revenue to obtain instructions. 3.2. The respondent/revenue, on the said date, was represented by Ms Suhani Mathur, an associate of Mr Harpreet Singh, .....

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..... r minds, the matter has been hanging fire without the respondents/revenue taking requisite steps, either vis-a-vis the petition or with regard to imposition and/or recovery of penalty. 7. As indicated above, the petitioner has taken a position that the ITC alleged to have been availed by the petitioner fraudulently, has been reversed and the reversal includes the interest component, as well. .....

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