Sri Nishant Mishra, learned counsel for the petitioner, learned Standing Counsel for the respondent no.1 and Sri Gaurav Mahajan alongwith Sri Dhananjay Awasthi, learned Senior Standing Counsel for the respondent nos. 2 and 3.

This writ petition has been filed praying for the following relief:-

A- Issue a writ, order or 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.”

Perusal of DRC-03 shows that petitioner voluntarily deposited Rs. 50,00,000/- on 09.04.2021.

Sri Dhananjay Awasthi, learned Senior Standing Counsel for the respondent nos. 2 and 3 states on instructions that petitioner has himself admitted in his voluntary statement dated 09.04.2021 that his liability to deposit amount around Rs. 50,00,000/-. Therefore, he contends that petitioner has voluntarily deposited Rs. 50,00,000/– against his admission made in his voluntary statement dated 09.04.2021.

That apart, amount voluntarily deposited by the petitioner under Section 73(5) of CGST Act, 2017, is also reflected from the receipt itself. Therefore, we do not find any good reason to direct for refund of the amount at this stage.

Learned counsel for the respondent nos. 2 and 3 states on instructions that notice under relevant provisions of CGST Act, 2017, is likely to be issued to the petitioner shortly for adjudication of the case on merit.

Let, notice, if any, be issued by the respondents to the petitioner expeditiously for adjudication of demand.

Subject to the observations made above, the writ petition is dismissed.