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SAMYAK METALS PVT. LTD. vs. UNION OF INDIA & OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
KULDEEP TIWARI
Pet. Counsel
Sandeep Goyal
Res. Counsel
Tajender Joshi

Petitioner / Applicant

SAMYAK METALS PVT. LTD.

Respondent UNION OF INDIA & OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date May 24, 2023
Order No.

CWP No.26529 of 2022

Citation

2023(5) TAXREPLY 7420
Original Order
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ORDER

RITU BAHRI, J. Petitioner is seeking a writ in the nature of mandamus directing respondent No. 3 to refund the amount, which was recovered illegally from the petitioner vide Form GST DRC-03 dated 26.02.2021 (Annexure P-3) without issuing any show cause notice or passing any order under Section 74 of the Central GST Act and Haryana GST Act, 2017. The petitioner is engaged in the business of manufacturing of aluminium ingots. For the purpose of Goods and Service Tax, the petitioner is registered under the provisions of Central GST Act/Haryana GST Act, 2017 vide GSTIN 06AAHCS8928H1ZY (Annexure P-1). The business premises of the petitioner were searched on 25.02.2021 by the officers of Central GST Commissionerate, Faridabad, including respondent No. 3. During the course of search, respondent No. 3 examined the purchase ledger and asked about the purchases made by the petitioner from one M/s D.G. Enterprises, Faridabad. No document was resumed during the course of the search.....

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