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SARAVANA SELVARATHINAM RETAIL PRIVATE LIMITED vs. THE COMMISSIONER OF CENTRAL TAXES (CGST) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
G. Karthikeyan
A. Jagadeeswari
Res. Counsel
R.p. Pragadish

Petitioner / Applicant

SARAVANA SELVARATHINAM RETAIL PRIVATE LIMITED
Respondent THE COMMISSIONER OF CENTRAL TAXES (CGST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 7, 2024
Order No.

W. P. No. 8644 of 2022

Citation

2024(11) TAXREPLY 11751
Original Order
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ORDER

ORDER The petitioner is before this Court for a direction to refund a sum of Rs. 15,49,01,792/- recovered from the petitioner during March 2022. 2. It appears that the petitioner had initially paid a sum of Rs. 11,00,00,000/- on 10.03.2022 in cash by making debit from the petitioner's Electronic Credit Register. Thereafter, the petitioner was threatened with arrest and therefore the petitioner rushed to the Magistrate's Court for bail. During the course of investigation, the petitioner was arrested and remanded to judicial custody. Under these circumstances, the petitioner also moved an application for bail before the concerned Magistrate's Court. Thereafter, the petitioner has made few other payments. In all, the petitioner has thus deposited a sum of Rs. 15,49,01,792/-. 3. It is the specific case of the petitioner that the petitioner was arrested by the State authority under authorization from the Commissioner of Central Taxes (CGST) and therefore the 1st r....

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