9911796707
TMI Blog2024 (3) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... ue a Writ of Certiorari or a writ in the nature of Quo Warranto or any other appropriate writ, order or direction under Article 226 and 227 of the Constitution of India directing Respondent Nos. 1 and 2 to refund the amount of Rs. 2,50,00,000/- to the Petitioner Company along with interest; b) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or Mandamus or a writ in the nature of Que Warranto or any other appropriate writ, order or direction under Article 226 and 227 of the Constitution of India declaring that the summons dated 12.10.2022 and 25.10.2022 issued to the MD of the Petitioner Company as a routine basis as illegal and arbitrary: c) For cost of this petition and; d) For such further and other relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccept the case of the petitioner that there was a coercion of the nature as alleged by the petitioner, as in our opinion, such stance of the petitioner is also belied by the petitioner's own letter dated 13 October 2022 which reads thus: "Date: 13.10.2022 To DGGI Zonal Unit Mumbai. Mumbai-400 021 GSTIN 27AAAC173260172 Subject: Submission of DRC-3 of Rs 2.50,00,000/- Respected Sir, Please find attached herewith DRC-03 of Rs 2,50,00,000/- vide ARN AD2710220080370 Dt 13/10/2022. Balance Tax payment scheduled will give after 10 days. Thanking You For, Innovators Façade Systems Limited sd/- (Authorised Signatory) Encl: DRC-03 of Rs 2,50,00,000/- vide ARN AD2710220080370 D1 13/10/2022" (emphasis ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would not give any impetus to the petitioner's case of any coercion by the department. In this view of the matter, such factual dispute as to whether any coercive methods were adopted by the respondents and that such amounts were deposited under duress and coercion certainly cannot be conclusively ascertained and/or gone into in the proceedings of a writ petition under Article 226 of the Constitution. 8. The Court cannot be oblivious that there are several cases where the assessee is conscious and is aware that there are substantial taxes due and payable by the assessee and/or there is substantial recovery from the assessee, in such circumstances, like in the present case after search and seizure action was initiated, to buy peace, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t similar issue was raised before the Madras High Court in the case Shri. Nandhi Dhall Mills India (P) Ltd. Vs. Senior Intelligence Officer, Director General of Goods & Service Tax, Trichy (2021)127 taxmann.com 31 (Madras). We find that the Court in such decision was not confronted with the facts as in the present proceedings and more particularly, the assessee taking a position of addressing such letter (dated 13 October 2022 (supra)), as addressed by the petitioner to the respondents, which was never withdrawn. Our observations in regard to non-applicability of the decision are fortified from reading of paragraph 27 of the said decision. We thus find that such judgment is certainly not applicable in the facts of the present proceedings. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the proceedings under Article 226 of the Constitution. In fact, in such circumstances, a tax already being deposited and a relief of refund thereof being sought in considering grant of such relief in the proceedings under Article 226 of the Constitution and that too for refund of money, would amount to the Court converting proceedings of a writ petition into proceedings akin to a proceeding of a civil suit, as necessarily it would require appreciation of evidence. Considering the settled principles of law as laid down in catena of decisions, such exercise is not possible to be undertaken in the summary, discretionary proceedings under Article 226 of the Constitution, albeit in a given case, the Court may choose to exercise its discre ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
