Section 16 of the CGST Act, 2017 — Input Tax Credit – The petitioner sought a declaration that the payment of tax by way of reversal of ITC is coerced by the Respondents and it should be refunded. The court observed that investigation into the matter is pending. It is not possible to render a finding in a writ jurisdiction that it was due to coercion. There could be various reasons why the Directors of the Petitioner have reversed the ITC. If the Petitioner is subjected to a threat or coercion by the investigation officer, then the Petitioner would have their legal remedies open. If the Petitioner is entitled to a refund, on any other legal ground, that the Petitioner was not liable to reverse the ITC, then it is open to the Petitioner to apply for reversal/ refund by making a proper application or adopting such proceedings as available.

Held that:- The Hon’ble High Court accordingly disposed the petition.