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TMI Blog2020 (1) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... per se require that the reasons for initiation of revisionary proceedings should be communicated with the notice under Section 74A(2). At the same time, there cannot be any doubt that good and sufficient reasons, which are germane to the issue, should be recorded by the Commissioner at the time when he exercises his discretion to initiate revision proceedings under Section 74A of the DVAT Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible in law. List on 03.02.2020. - W.P.(C) 120/2019 - - - Dated:- 8-1-2020 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Rohan Shah, Mr. Alok Yadav and Mr. Srisabari, Advocates. Respondent Through: Mr. Satyakam, Mr. Jai Prakash, Advocates for GNCTD. O R D E R We have heard learned counsels at some length. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee, who may so desire, to get copies of the reasons that the Commissioner may record while invoking jurisdiction under Section 74A, and if such a request is made, it is imperative for the authorities to provide the said reasons since it is only from the said reasons, that the assessee would become aware as to on what ground the said jurisdiction of revision is sought to be exercised by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in two months of the claim being made. There is no reason for the respondent to withhold the said refund. Mere pendency of the revision proceedings cannot be a justification for withholding the refund since that is not a ground for withholding the same under Section 38 and 39 of the DVAT Act. We, therefore, direct the respondent to forthwith refund the excess tax deposited by the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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