Home Case Index All Cases GST GST + HC GST - 2023 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 52 - DELHI HIGH COURTRefund / Return money deposited during investigation - petitioner claims that he was forced to make a deposit under threat and coercion - HELD THAT:- It is seen that there is an inordinate delay on the part of the petitioner. The search was conducted on 16.02.2022 and the amount deposited, the refund of which the petitioner now claims, was made on 17.02.2022 - This Court is also unable to accept that the petitioner had retracted the statement by letters dated 12.04.2022 and 26.04.2022. The copy of a hand-written letter dated 12.04.2022 filed along with this petition indicates that it does not bear any acknowledgement. It is also significant to note that no letter dated 26.04.2022 is placed on record. Admittedly, the petitioner did not take any steps thereafter for one year. However, he sent a letter dated 12.04.2023, which was one year thereafter under legal advice - The petitioner is to respond to the said Show Cause Notice by 05.06.2023. However, the learned counsel for the petitioner submits that he would require an extension of further ten days. The Adjudicating Officer is requested to adjudicate the same as expeditiously as possible and preferably within a period of eight weeks from 15.06.2023 - petition disposed off.
|