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2021 (11) TMI 974 - HC - GSTSeeking withdrawal of petition - Reversal of input tax credit - seeking declaration that the reversal is done under force and coercion on the date of search conducted at residential premises of the director and made under the signature of the director who is not authorized for the same - reversal of refund of Input Tax Credit - seeking restraint from coercing the Petitioner to make any payment without issuing notice under Section 74(1) of the Central Goods and Services Tax Act, 2017 - seeking direction in the nature of mandamus to the Respondents to provide copy of panchnama with regard to search which was conducted at the office premises of the Petitioner - seeking direction in the nature of mandamus to the Respondents to provide the DSC / digital signatures of the directors of the Petitioner - seeking direction in the nature of mandamus to the Respondents to provide the copies of documents that have been seized under the provisions of Section 67(5) of the Central Goods and Services Tax Act, 2017. HELD THAT:- This Court is of the view that if Mr.Tarun Jain has not joined the investigation, the respondents are at liberty to take action in accordance with law - The statement made by learned counsel for petitioner is accepted by this Court & petitioner is held bound by the same and accordingly, the present petition is dismissed as withdrawn.
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