2023 (2) TMI 977

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..... dv. For the Respondents : Mr. Aditya Singla, SSC with Mr. Adhishwar Suri & Ms. Neha Tyagi, Advs. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: - "a) issue a Writ of Mandamus or Certiorari, or any other appropriate Writ, Order or direction, calling for the papers and proceedings leading to the records relating to blocking of sanctioned refund of Input Ta .....

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..... put tax credited to the bank account of the petitioner. 3. It appears that the said action has been taken on essentially three grounds. First, that there has been a mismatch in the payment made by the petitioner to the supplier in respect of the goods that are stated to have been exported. Second, it is stated that there are serious doubts as to whether any goods were procured from the supplier i .....

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..... balance of Rs.50 lacs is achieved. The petitioner would be entitled to operate the bank account and withdraw any amount in excess of a credit balance of Rs.50 lacs. 6. Insofar as the reasons for taking an action under Section 83 of the CGST Act is concerned, the learned counsel for the respondents states that the counter-affidavit, filed in this Court, may be considered as the reasons for taking .....

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