2013 (10) TMI 138

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..... l, for the Respondent. ORDER This writ petition has been filed for return of Rs. 2.78 crores along with interest. It is alleged that this amount was coercively collected in January, 2010, when the Director of the petitioner Manu Jain was arrested. 2. Learned counsel for the petitioner relies upon decision of the Gujarat High Court in case of Abhishek Fashions Private Limited v. Union of India, .....

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..... e statement made by the counsel for the Revenue that the assessment order/order-in-original dated 18th August, 2011 may be treated as cancelled. The adjudicatory proceedings are pending before the authority. 5. The judgments relied upon by the petitioner are not applicable to the facts of the present case. In the case of Abhishek Fashions Private Limited (supra) it was held that certain recoverie .....

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..... sposed of vide order dated 4th August, 2011. We do not think the petitioner should be permitted and allowed to raise the plea once again. The unit where the petitioner undertakes and carries on business activities is located in Faridabad. The petitioner is also registered with the Commissionerate in Faridabad. The proceedings are pending at Faridabad. The writ petition is accordingly dismissed.

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