Neutral Citation No. - 2025:AHC:116194-DB Court No. - 3 Case :- WRIT TAX No. - 2622 of 2025 Petitioner :- M/S Elsamex Maintenance Services Limited Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Prashant Mishra Counsel for Respondent :- C.S.C.,Sanjay Kumar Gupta 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:- "i) Issue a writ, order or direction in the nature of CERTIORARI quashing the impugned order dated 24.12.2024 passed by the respondent no.2 by means of which the recovery of Rs.14,03,393/- has been inflicted upon the petitioner company (Annexure No.1); ii) Issue a writ, order or direction in the nature of CERTIORARI quashing the impugned orders dated 23.06.2020 and 26.10.2021 passed by respondent no.3 (Annexure no.2); iii) Issue a writ, order or direction in the nature of MANDAMUS commanding the respondent no.2 to refund the amount of Rs.14,03,393/- recovered from the petitioner company towards the discharge of tax liability; iv) Issue any suitable writ, order or direction in addition to and in supplement to refer to above, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. v) Award the cost of the writ petition to the petitioner." 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