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Notice issued to respondents who are alleged to have caused undue harassment to the writ applicant. It is alleged that the writ applicant was forced and threatened to transfer an amount of Rs. 2.68 Crore by way of the DRC – 03.

Section 67 of the CGST Act, 2017 — Search & Seizure —–The applicant challenged transfer by way of an amount by way of DRC-03. The court observed that this is one more matter wherein serious allegations of harassment, coercion, threats, etc. have been alleged against the respondents. The search was undertaken under Section 67 of the Act at the premises of the writ applicant, and in the course of the search, the respondents are alleged to have caused undue harassment to the writ applicant. It is alleged that the writ applicant was forced and threatened to transfer an amount of Rs. 2.68 Crore by way of the DRC – 03. Held that:- The Hon’ble High Court issued Notice returnable on 16th February 2021.
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