JUDGMENT :-

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus, direction restraining the 1st and 2nd respondent from demanding any amount from the petitioner except by following due process of law and further direct to refund of Rs.2 crores along with statutory interest under CGST Act 2017 and also return the documents seized at the time of search on 22.10.2019.)

1. This writ petition was originally filed seeking a mandamus restraining the first respondent from harassing the petitioner baselessly without addressing its grievance petition and refund claim pending before the respondents. The respondents are officials of the Director General of Goods and Service Tax (R1, R2, R3 and R5), the writ petition having been given up qua R4 on 04.06.2020. On 25.08.2020, the request of the petitioner for amendment of prayer was allowed, recording no objection to the same by Mr.V.Sundareswaran.

2. The amended prayer is for a mandamus restraining R1 and R2 from demanding any amount from the petitioner except by following the due process of la