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TMI Blog2016 (7) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... - the Commercial Tax Officer, should not have passed the order staying the refunds of the petitioner merely on the ground that the department is in the process of filing appeal before the Supreme Court. The High Court had dismissed the department's appeal on 16.04.2015. The department had to thereafter take recourse in law in order to avoid refunding the amounts pursuant to the orders of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TIRTHRAJ PANDYA, AGP for the Respondent(s) No. 1 ORAL ORDER (PER : MR. AKIL KURESHI) 1. The petitioner has challenged an order dated 26.10.2015 passed by the Commercial Tax Officer. By such order, he directed that since the department is in the process of filing appeal to the Supreme Court concerning assessment years 2006-07 and 2009- 10, the refund shall not be released. From the record, we ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed the department's appeal on 16.04.2015. The department had to thereafter take recourse in law in order to avoid refunding the amounts pursuant to the orders of the Tribunal and the High Court. The Commercial Tax Officer, at any rate cannot, unilaterally decide that since the department is in the process of filing appeal before the Supreme Court, the refund should not be released. Such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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