9911796707
TMI Blog2023 (5) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... is not that he was coerced on a single date. It is the petitioner s case that he has been coerced by a series of actions by the respondents which includes freezing of the bank accounts and repeatedly summoning its officials while the pandemic was rising. It would be relevant to consider the reasons that prompted the respondents to freeze the bank accounts of the petitioner considering the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to refund an amount of ₹19,89,96,660/- (Rupees Nineteen Crores Eighty Nine Lakhs Ninety Six Thousand Six Hundred and Sixty only) which the petitioner claims was illegally recovered under coercion. 2. Mr. Sengh, learned Senior Counsel appearing for the petitioner states that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the series of coercive steps, which were exerted by the respondent, including the summoning of its senior officials repeatedly. He also alleges that the Managing Director of the petitioner company, who is of an advanced age of above 80 years, was summoned and made to sit at the respondent s office for over eight hours. 4. Resultantly, the petitioner succumbed and paid the amount of ₹19,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the question whether an order under section 83 of the CGST Act was justified will have a bearing on the question whether the said order was used as an instrument of coercion. 8. Mr. Harpreet Singh, learned counsel for the respondent submits, that the reasons for making the order under section 83 of the CGST Act would be available in the relevant file. He also submits that the payments made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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