2017 (4) TMI 905

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..... of the opinion that the respondents should, while processing the petitioner’s claim for refund of ₹ 4 crores, keep aside the amount of ₹ 12,55,471, which is proposed to be adjudicated through the SCN impugned in WP(C) 2282/2017 - petition allowed - decided in favor of petitioner. - W.P.(C) 1541/2017 & CM No. 6914/2017 - - - Dated:- 22-3-2017 - S. Ravindra Bhat And Najmi Waziri, JJ. .....

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..... ondents, clarify that it is in respect of the refund claimed for ₹ 12,55,471/- for the second quarter of AY 2010-11. The file further reports that the query which has led to the notice i.e. whether the dealer is allowed to make inter-state sale i.e. to registered dealers of other States Haryana, Punjab and Himachal Pradesh, and the fact that the Assessing Authority failed to take the issue .....

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..... side the amount of ₹ 12,55,471, which is proposed to be adjudicated through the show cause notice impugned in WP(C) 2282/2017. It is ordered accordingly. Needless to add, interest for the balance (Rs. 4.06 crore ₹ 12,55,471/-), payable to the petitioner excluding interest for the withheld, shall be calculated and paid to the petitioner. The Respondents shall comply with this direct .....

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