Section 76 of the CGST Act, 2017— Tax collected and not paid -– The petitioner preferred petition praying that (a) to issue a writ or direction for quashing and setting aside DRC-03 Forms dated 09.04.2019 thereby ordering cancellation of debit entries of Rs.7,02,10,842/- and Rs.62,89,158/- in the Petitioner’s Electronic Credit Ledger. (b) to issue direction for Respondent to allow the Petitioner to take credit of ITC to Rs.7,65,00,000/- in the Electronic Credit Ledger. The petitioner has not approached the respondents at any point of time making such a request. The investigation can continue for further period of 18 months approximately and he also does not dispute the provision of Section 76 and 76(2) which is on a statute book reflecting the liabilities of taxes of the parties.
Held that:- The Hon’ble High Court issued notice returnable on 24.07.2020.—Rudra Global Infra Products Ltd. & 1 Other (S) Vs. Union of India Through The Secretary & 2 Other (S)  26 TAXLOK.COM 028 (Gujarat)