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2021 (2) TMI 295 - HC - GSTCoercion and pressure induced for payment of tax by Revenue - HELD THAT:- The mode and manner in which the respondents Nos.2 and 3 are alleged to have coerced and pressurized the writ applicant to transfer an amount of almost ₹ 9 Crore to the account of the department is shocking. It is brought to our notice that the writ applicant was summoned and under the guise of interrogation was kept under detention for almost a period of 33 hours. No wonder, the State of Gujarat has topped the list of States with the highest collection of tax under the GST Act in the country for the year 2020-21. Let Notice be issued to the respondents, returnable on 16th February 2021.
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