2022 (3) TMI 1473

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..... NIKUNT K RAVAL(5558)  ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: "(a) That this Honourable Court be pleased to issue a Writ of mandamus or any other appropriate writ, direction or order quashing and setting aside the letter, dated 13.11.20 .....

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..... Honourable Court be pleased to grant such other and further relief/s as are deemed just and proper in the facts and circumstances of this case." 2. The writ applicant No.1 is a partnership firm registered under the Partnership Act. The writ applicant No.2 is one of the partners of the firm. The firm is engaged in the business of supply of home appliances. The writ applicants are here before this .....

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..... out any assessment proceedings. In such circumstances, Mr. Parikh would submit that although, the ITC credit might have been unblocked yet the department may now straight way proceed to recover the amount mentioned in the letter. 5. To a certain extent, Mr. Kuntal Parikh, the learned counsel appearing for the writ applicants is right. If any liability is to be fixed with respect to payment of ta .....

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