2022 (7) TMI 5

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..... A. Sonpal, Special Counsel a/w. Ms. Jyoti Chavan, AGP for Respondent - State P.C . : 1. Petitioner has approached this court seeking a direction to respondents to refund the CST, interest and penal interest of Rs.14.41 crore paid for F.Y. 2011-12 to F.Y. 2016-17. 2. This is the second round of litigation and we are constrained to state that respondents have to strictly comply with the directio .....

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..... during the course of a search was not justified, as it was contrary to the provisions of the Acts. 2. Mr. Sonpal, learned Counsel appearing for the Revenue states that the amounts of which refund is being sought were deposited by the petitioners on filing revised returns and / or regular return under the Acts. Thus, no interference is warranted in writ jurisdiction. However, he also very fairly .....

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..... he petition is disposed as withdrawn with the aforesaid liberty. 7. All the contentions of the parties are left open." 4. Therefore the Adjudicating Authority as could be seen from paragraph 2 quoted above is under obligation to grant refund where petitioner was entitled to any refund. The orders of the Adjudicating Authority passed on 31.01.2019 and 18.03.2020 are totally silent on the issue o .....

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..... tice of personal hearing shall be given at least seven days in advance. 8. If the Adjudicating Authority is going to rely on any judgment or authority or judicial pronouncement of any forum, a list thereof shall be provided to petitioner along with notice of personal hearing so that petitioner can deal with or distinguish the same. If after the personal hearing, petitioner wishes to file written .....

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..... it petition and this court also not burdened with another Petition. Mr. Sonpal, in fairness as an officer of the Court, has no objection. We appreciate the stand of Mr. Sonpal. 12. In the circumstances, the order dated 12.05.2021 for F.Y. 2016-17 is also quashed and set aside. The directions as above given for the years mentioned in the petition will be followed also for F.Y. 2016- 2017.
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