Rishi Bansal Vs Union of India
Date: July 22, 2020
Subject Matter
No coercive steps shall be taken for recovery of a demand without following the adjudication process
Summary
The petitioner has been asked to deposit Rs.2,69,21,228/- being alleged as inadmissible input tax credit and file DRC-03 challan without initiating any adjudication process either under Section 73 or Section 74 HELD BY HC: As the demand is disputed b…
The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed challenging the letter dated 11th June, 2020 and summon dated 06th July, 2020 issued by respondent No.3 whereby the petitioner has been asked to deposit Rs.2,69,21,228/- being alleged as inadmissible inpu…