LAWS(GJH)-2021-2-219

MSN ENTERPRISES Vs. UNION OF INDIA

Decided On February 16, 2021
Msn Enterprises Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) With the consent of the learned advocates for the respective parties, the matter is taken up for final disposal.

(2.) By this petition, inter alia, under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the Order-in-Appeal No.OCESA-SRT (APPEALS)/PS-636/2019-20 dated 27.2.2020 with a further direction to the respondents to forthwith return and restitute Rs.50,00,000/- deposited by the petitioner with the department.

(3.) Brief facts, as can be culled out from the memo of the writ petition, are as under:-