JUDGMENT

Vibhu Bakhru, J. - The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to refund the amount of Rs.18,72,000/-, which was deposited by the petitioner during the course of inspection/search conducted at his premises. The petitioner also prays that the order dated 07.10.2022 (in form INS-01) authorizing the search/inspection under Section 67 the Central Goods and Services Tax, 2017 (hereafter `the CGST Act') read with Rule 139 (1) of the Central Goods and Services Tax Rules, 2017 (hereafter `the CGST Rules'), be set aside. In addition, the petitioner prays that the search of his business premises and seizure effected, be declared illegal.

FACTUAL CONTEXT

2. The petitioner is an individual and is engaged in the business of trading of PVC Resin under the name of M/s Shivani Overseas. The petitioner is registered under the CGST Act and has been assigned the Goods and Services Tax Identification Number (GSTIN): 07AAYPS1178H1Z0.

3. On 07.10.2022 continuing till early hours of 08.10.2022, a search was conducted by respondent no.3 at the petitioner's business premises being Property No. 66, 3rd floor, Pocket-13, Sector-24, Rohi