Refund of Payment made during search ——–The petitioner prayed for direction in the nature of mandamus directing respondent nos. 2 and 3 to return/refund the amount of Rs. 25,00,000/- along with interest, which was illegally collected from the petitioner on 09.04.2021 (after search dated 06.04.2021) and thereafter retrained by respondents without any authority of law. The counsel for the respondent nos. 2 and 3 stated that notice under relevant provisions of Act, is likely to be issued to the petitioner shortly for adjudication of the case on merit.

Held that:- The Hon’ble High Court dismissed the writ petition and directed that let, notice, if any, be issued by the respondents to the petitioner expeditiously for adjudication of demand.