CAV ORDER

In this petition, petitioner seeks for the following reliefs:-

a) Issue a writ, order or direction in the nature of certiorari or any other appropriate writ in quashing the payment of Rs.10,00,00,000/- (Rupees Ten Crores totally) allegedly voluntarily made by the Petitioner towards the Goods and Service Tax in the following manner: (Annexure-A,A1,A2 and A3), Bearing No. ARN: AD2903230275560, ARN:AD290323027539W, ARN:AD2903230275057, ARN: AD2903230275718, DATE: 24.03.2023.

b) Issue a writ, order or direction in the nature of mandamus or any other appropriate writ directing the Respondents herein to refund a sum of Rs.10,00,00,000/- obtained from the petitioner on 24.03.2023 on the pretext of voluntary contribution towards various heads of Goods and Service Tax (Annexure-A,A1, A2 &A3)

c) Grant such other relief that this Hon'ble Court may deem fit in the facts and circumstances of the present matter."

2. Briefly stated the facts giving rise to the present petition are as under:-The petitioner is doing business of trading in electronic equipment and footwear etc., and obtained a GST registration from the respondents and was filing GST returns and making payment from 01.07.2017 onwards. On 23.03.2023, the 3^rd respondent undertook a raid at the residence of the petitioner and seized certain movable articles including laptop etc. which was handed over back to the petitioner on 28.03.2023. Meanwhile, on 24.03.2023, respondents 3 and 4 conducted search, inspection and seizure operations at the business premises of the petitioner and are alleged to have obtained transfer of Rs.10 crores from the petitioner by coercion and under the threat of arrest vide Form BRC 03. In pursuance of the same, the petitioner approached this Court on 03.05.2023 till which date, the respondents had not issued any notice to the petitioner under Section 73 or 74 of the CGST Act. During the pendency of the petition, some of the respondents have issued notice / intimation in GST DRC -01A followed by a show cause notice in GST DRC – 01 to the petitioner. It is the specific contention of the petitioner that he did not voluntarily make the aforesaid payment of Rs.10 crores to the respondents and that the same was received / obtained / collected by them under coercion and threat and as such, the said obtainment / collection of Rs.10 crores from the petitioner on 24.03.2023 was illegal and that the respondents are to be directed to refund the entire sum together with interest back to the petitioner, who is before this Court by way of the present petition.

3. As stated supra, when the present petition was preferred on 03.05.2023, the respondents had not issued any notice to the petitioner. It is also relevant to state that upon collecting / obtaining the aforesaid payment from the petitioner vide Form GST DRC – 03, the respondents did not issue any acknowledgment in the prescribed form GST DRC – 04 so as to appropriate the payment towards GST allegedly payable by the petitioner. In fact, the respondents have not issued the said acknowledgment in Form GST DRC – 04 even till today.

4. On 21.06.2023, the 4^th respondent filed statement of objections disputing and denying the claim of the petitioner and interalia contending that the payment of Rs.10 crores by the petitioner was on purely voluntary basis and based on their self- ascertainment of tax and as such, the said payment was legal and proper and the petition was liable to be dismissed.

5. The petitioner filed rejoinder to the statement of objections on 13.07.2023 to the statement of objections filed by the 4^th respondent, who thereafter filed additional statement of objections on 11.09.2024. The petitioner has filed additional rejoinder to the additional statement of objections filed by the 4^th respondent.

6. Heard learned counsel for the petitioner and learned counsel for the respondents-Revenue and perused the material on record.

7. In addition to reiterating the various contentions urged in the memorandum of pe