JUDGMENT

Vibhu Bakhru, J. - The petitioner is an individual and carries on the business of trading in PVC Resins under the name of his sole proprietorship concern, M/s Mahan Polymers. The petitioner is registered under the Central Goods & Services Tax Act, 2017 (hereafter `the CGST Act') and has been assigned the Goods and Services Tax Identification Number (GSTIN): 07AAPPG5295A1ZP.

2. The petitioner has filed the present petition impugning the search stated to have been conducted in his business premises (3460/1, Jai Mata Market, Tri Nagar, Delhi-110035) under Section 67 of the CGST Act pursuant to the authorization issued in FORM GST INS-01 dated 11.11.2022. The petitioner claims that during the course of the search, he was compelled to deposit the sum of Rs.10,00,000/- [Rs.5,00,000/- under CGST Act and Rs.5,00,000/- under the Delhi Goods & Services Tax Act, 2017 (hereafter `the DGST Act')]. Accordingly, the petitioner prays that directions be issued to the respondents to refund the sum of Rs.10,00,000/- as being collected illegally. In addition, the petitioner also prays that directions be issued for supply of the copy of FORM GST INS-01.

3. The petitioner has challenged the search