This writ petition is filed for a writ of Certiorarified Mandamus, to quash the cancellation order by the respondent and to direct the respondent to revoke the cancellation of GSTN Registration within such time as may be directed by this Court. This Court is allowing the writ petition and the respondent is directed to restore the petitioner’s GST registration number.

By way of interim relief, it is directed that the goods and vehicles of the petitioner shall be released provisionally.

The Hon’ble High Court by way of interim relief, directed that the goods of the petitioner as well as vehicle shall be released provided the petitioner complies with certain conditions.

Once a taxpayer has made a claim for a refund, the same is required to be processed in accordance with law. If the refund is rejected for any reason and the said party prevails before the appellate authority, it is not open for the respondents to desist from processing the claims on any such technical grounds. A taxpayer may file a fresh online application to trigger the processing of its refund, however, it is not open for the respondents to raise further deficiency memos regarding the same. In view of the above, the petition is allowed.

There is a shadow of doubt, which needs to be cleared. Therefore, it would ideal for the petitioner to work out remedy before the appellate authority/appellate forum. This Writ Petition is dismissed with the above observations and liberty.

The petitioners are essentially aggrieved by the freezing of their bank accounts under section 83(1) of CGST Act. In terms of Section 83(2) of the Act, every provisional attachment order under Section 83(1) shall cease to have effect after the expiry of the period of one year from the date of the order. Thus, the impugned order whereby the bank accounts of the petitioners were attached, ceases to be operative.

Considering the facts and circumstances of the case, nature of offense, evidence, the complicity of the accused, submissions of learned counsel for the parties and without expressing any opinion on the merits of the case, the Court is of the view that the applicant has made out a case for bail. The bail application is allowed.

The petitioner has preferred this petition be aggrieved by the letter whereby the Assistant Commissioner of State Tax, Mahasamund, rejected the application of the petitioner for releasing of the vehicle Truck on supurdnama. The amended provision of Section 129 of the GST Act, which has come into effect on 1st January, 2022, cannot be made applicable in the case of the petitioner and has substance. Hence, the prayer of the petitioner for the release of the vehicle is accordingly rejected.

The challenge to the impugned order stating that the petitioner was not given an opportunity of hearing, therefore, cannot be countenanced as the petitioner has given a reply but has failed to appear before the respondent in response to a notice in DRC-01 issued under Rule 100 of the Tamil Nadu Goods and Services Taxes Rules, 2017. There is no merits in the present writ petition. Therefore, this writ petition is liable to be dismissed.

In the instant case, the affidavit filed on behalf of the Department reveals that the Applicant has not co-operated with the investigation. He has failed to disclose the e-mail id and the password. He has also failed to hand over the mobile phone, which was registered with the bank. Hence, the mere statement of the Applicant that he is ready and willing to cooperate with the investigation does not serve any purpose. The nature of the offense necessitates custodial interrogation to facilitate effective investigation and to unearth the fraud in all its facets. This court is not inclined to exercise the discretion under Section 438 of Cr.P.C. in favor of the Applicant

The refund application of the petitioner is restored and the same be transferred to the Assistant Commissioner (Central Taxes) for appropriate orders to be passed.

The writ petition is filed challenging the order of the Respondent in the Show Cause Notice and quash the same as ultra vires to IGST and Articles 19(1)(g) and Article 265 of the Constitution of India. the present writ petition is disposed of.