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TMI Blog2022 (5) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... n 19.05.2022, at 11:00 A.M. - In case, for any given reason, the Designated Committee and/or the Appropriate Authority cannot entertain the AR of the petitioner on the given date and time, it shall serve a notice in writing on the petitioner, indicating a fresh date and time for processing the application manually - In case the petitioner s application is found in order by the Designated Committee and/or the Appropriate Authority, the next steps will be taken immediately thereafter, which will include the issuance of the discharge certificate. Petition disposed off. - W.P.(C) 13479/2021 & CM No.42489/2021 - - - Dated:- 4-5-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE POONAM A. BAMBA Petitioner Throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite tax was attempted to be deposited before the cut-off date i.e., 30.06.2020. 2.1. According to the petitioner, despite several attempts, the transaction could not go through, as there was a mismatch between the amount that sought to be remitted and that which was recorded in the challan. For this purpose, our attention has been drawn to the communication dated 23.07.2021, issued by the petitioner s banker, which is, appended on page 59 of the case file. 2.2. It is stated that the amount attempted to be remitted was more than, what was set forth in the subject challan. 2.3. Furthermore, counsel for the petitioner relies on Instruction No.1/2021-CX dated 17.03.2021 [see Annexure P-12], issued by respondent no.1/revenue, purs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on remittance could not go through was that there was a miniscule discrepancy between the figure mentioned in the Icegate challan and the amount that was sought to be transmitted. The discrepancy is set forth in the table below: Sr.No. Amount mentioned in Icegate Challan (INR) Amount remitted by the Petitioner on 26.06.2020 (INR) Amount remitted by the Petitioner on 30.06.2020 (INR) 1. 13,79,905.05/- 13,79,906/- 13,79,906/- 2. 92,137.90 92,138/- - 3.4. As would be evident from the table above, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red before the deadline i.e., 30.06.2020. The amount that was sought to be remitted was, in fact, more than that was indicated in the Icegate Challan. 5.3. Furthermore, the discrepancy in the remittance was only a few odd paise. 6. Thus, in our view, as alluded to above, a direction needs to be issued to the Designated Committee i.e., respondent no.2 and/or any other appropriate authority appointed for processing the petitioner s application [in short Appropriate Authority ] under the Scheme, manually. 6.1. It is ordered accordingly. 7. The authorised representative [in short AR ] of the petitioner will appear before the Designated Committee and/or the Appropriate Authority on 19.05.2022, at 11:00 A.M. 7.1. In case, for an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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