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2021 (11) TMI 974

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..... he 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 dire .....

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..... LE MR. JUSTICE NAVIN CHAWLA Petitioner Through Mr. A.K. Singh, Adv. Respondents Through Mr. Harpreet Singh, Sr.SC. with Ms. Suhani Mathur, Adv. Mr. Asheesh Jain, CGSC with Mr. A.K. Gupta, Ms. Mukula Sharma, Advs. for R-1. O R D E R Present Writ Petition has been filed with the following prayers: (a) Issue a writ, order or direction in the nature of declaration to declar .....

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..... , 2017 and follow the procedure therein; and/or (d) Issue a writ, order or 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 on 20.07.2021 and/or 21.07.2021 as also that of residential premises; and/or (e) Issue a writ, order or direction in the nature of mandamus to the R .....

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..... he petitioner s director Mr.Tarun Jain was directed to join investigation. 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 dismisse .....

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