Section 67 of the CGST Act, 2017 --- Search and Seizure –The appellant challenged the order dated 19.01.2022 passed by the learned Single. The appellant prayed for writ of mandamus to command the respondents that the search and seizure conducted in the office premises of the appellant on 01.11.2021 as against the provisions of Act; for a direction upon the respondents to return a sum of Rs. 47,99,184/-, was forcibly obtained from the appellant. The court observed that whether the payment of Rs. 47,99,184/- was voluntarily made or not also is a factual matter to be decided by the adjudicating authority and not in a writ petition. Therefore, the onus is on the appellant to establish that the payment was extracted by undue force and threat etc. The show cause notice is yet to be issued.

Held that:- The Hon’ble High Court directed that the payment made by the appellant, shall be retained to the credit of the appellant till the show cause notice is issued and adjudicated and an order of adjudication be passed.