Neutral Citation No. - 2025:AHC:116105-DB Court No. - 3 Case :- WRIT TAX No. - 2422 of 2025 Petitioner :- M/S Race Eco Chain Limited Respondent :- The Commissioner, Central Goods And Service Tax And Another Counsel for Petitioner :- Aanya Verma,Alok Saxena Counsel for Respondent :- Krishna Agarawal Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the parties. 2. In the present writ petition following prayers have been made by the petitioner:- "1. The Hon'ble Court be pleased to issue a writ of mandamus commanding the respondents to refund the amount of Rs.1.90 crore the petitioner deposited under protest on 27.03.2025 in and during the search and investigation conducted by the officers of the office of the Respondent no.02 of the registered business premises of the petitioner on 27.03.2025 and also to pay interest on the amount for the period from 27.03.2025 till the actual date of payment. 2. Any other relief, the Hon'ble Court may deem appropriate in the matter." 3. Upon hearing the learned counsel appearing on behalf of the parties, we are of the view that the petitioner should file a formal application in accordance with law for refund of the amount that has been allegedly deposited by him under coercion. 4. Accordingly, the petitioner is directed file a formal application as aforesaid within a period of two weeks from date. If such an application is filed by the petitioner, the authority concerned is directed to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law within a period of eight weeks from the date of filing of such application. 5. With the above directions, the writ petition is disposed of. Order Date :- 17.7.2025 Dev (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad