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TMI Blog2022 (11) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... earing, to explain as to why, in matter after matter, we find that steps are not taken to refund monies which are otherwise due to petitioners, resulting in a heavy burden on the exchequer. List the matter on 05.12.2022. - W.P.(C) 15684/2022 - - - Dated:- 15-11-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Mr. Rajesh Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the petitioner on 19.10.2015. 3.2. A notice of default assessment of tax and interest under section 32 of DVAT Act was framed on 31.03.2018. The demand raised against the petitioner via the said notice (inclusive of interest) is Rs. 34,582/-. 4. Mr. Satyakam, learned ASC, who appears on advance notice on behalf of the respondent/revenue, does concede that the respondent/revenue has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner, it can, at best, be with statutory interest, if otherwise payable, for the previous three (3) years. 6.1. This is a classic case of lack of alacrity, both on the part of the assessee as well as the department. 7. Therefore, we direct the Commissioner, Trade and Taxes [hereafter referred to as Commissioner ] to remain present in court on the next date of hearing, to explai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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