JUDGMENT :

(Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.)

1. This intra-Court appeal by the unsuccessful writ petitioners is directed against the order dated 14th June, 2023 in W.P.A. 11167 of 2023. The main relief sought for in the writ petition was to refund a sum of Rs.30,00,000/-, which the appellants would allege was forced to be paid by them under the threat of arrest, coercion and undue influence on 22nd March, 2023. The writ petition was dismissed on the ground that the allegation made by the appellants that there was no proper authorization in INS-01 was a false statement since the revenue, during the course of argument, had produced a copy of the INS-01 dated 12th June, 2023. Therefore, the Court was not inclined to entertain the writ petition.

2. Aggrieved by such order, the appellants have filed the present appeal.

3. We have heard Mr. Pranit Bag, learned advocate appearing for the appellants, Mr. Ranjan Kumar Sinha, learned counsel appearing for the Union of India and Mr. K. K. Maiti, learned Senior Standing counsel for the CGST authority.

4. As indicated above, the main prayer in the writ petition is for directing the authorities to return a sum of Rs.30,00