Refund — Writ petition contains, inter alia, vires challenge against provisions in section 16(2)(c) and section 42 in CGST Act, 2017, with prayer for interim order for refund of allegedly wrongfully availing ITC, paid, under protest, by petitioners. UOI submitted that the Department has reasons to believe, ITC was claimed by petitioners against goods not received and the payment was voluntary which was against disclosures of suppliers. CGST Authority submitted that the writ petition is pre-mature and not maintainable as the investigation is ongoing. No interim order granted. Time granted for filing Affidavit-in-opposition. — Surya Alloy Industries Limited And Anr. Vs. Union of India And Ors. [2019] 18 TAXLOK.COM 036 (Calcutta)