2023 (7) TMI 352

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..... o the petitioner, the amount was not payable and/or should not have been demanded and/or that the authority had no jurisdiction to retain such amount, then it is for the authority to take an appropriate decision in that regard, if an application is made for refund of the said amount by the petitioners - It is thus opined that if the petitioners make an application in this regard praying for refund .....

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..... ly grievance made by Mr. Rastogi in regard to the amount of Rs.1 crore, which according to the petitioner, was required to be deposited coercively prior to the provisional attachment. Mr. Rastogi submits that the concerned officer of the respondent had no authority in law to make such demand and issue an order freezing the bank account of the petitioner under section 83 of CGST Act and thereafter .....

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..... if the petitioners make an application in this regard praying for refund of the amount to the concerned designated officer of the respondent within two weeks from today, let the petitioners be heard on such application and an appropriate order be passed on such application of the petitioners. All contentions are expressly kept open. Ordered accordingly. 5. Disposed of in the aforesaid terms .....

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