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TRILOK CHAND SHARMA vs. UNION OF INDIA & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Stuti Jain
Akshu Jain
Vishwa
Res. Counsel
Satya Ranjan Swain
Kautilya Birat
R Ramchandran

Petitioner / Applicant

TRILOK CHAND SHARMA
Respondent UNION OF INDIA & ANOTHER
Court Delhi High Court
State

Delhi

Date Sep 5, 2024
Order No.

W. P. (C) 12389/2024 & CM APPL. 51554/2024

Citation

2024(9) TAXREPLY 10793
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to refund a sum of ₹1,01,87,544/- which, the petitioner claims, was deposited under coercion and protest. 2. It is the petitioner’s case that the petitioner had received the summons dated 04.11.2023 under Section 70 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and called upon the petitioner to appear before the concerned officer on 06.11.2023 at 11:15 AM. It stated that since the petitioner was hospitalised a few days ago due to cardiovascular diseases and had undergone angioplasty and stenting, he could not appear before the concerned officer on 06.11.2023. However, the authorised signatory of the petitioner had attended the office of respondent no. 2 on said date. It is alleged that he was detained till 10:00 PM. The petitioner states that it is the respondent’s allegation that the petitioner ha....

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