9911796707
TMI Blog2022 (12) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... eal by the writ petitioner is directed against the order dated 29th November, 2022 in W.P.A. 23900 of 2022. The said writ petition was filed by the appellant praying for a direction upon the respondents to refund the amount of excess tax paid by the appellant as accepted by the department in Form - 27 dated 4th August, 2016 in Memo No.1681 in which it has been stated that the assessee has paid excess tax of Rs.1,64,22,581.16. Though such a form was issued by which the appellant was entitled for refund of the excess tax payable, the department did not refund the excess tax. 2. This prompted the petitioner to approach the West Bengal Taxation Tribunal in Case No.RN-1968 of 2017 with a prayer to issue a writ of mandamus to direct the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to approach this Court under Article 226 of the Constitution of India. 5. Thus precisely what the appellant had done by filing the writ petition. The learned Single Bench had dismissed the writ petition holding that the appellant ought to have withdrawn the matter before the Tribunal and without doing so, if the writ petition is to be taken up for consideration, it would tantamount to parallel remedies being invoked and would render the proceedings before the Tribunal as infructuous. 6. We are not agreeable with the conclusion arrived by the learned Single Bench for more than one reason. Firstly, the appellant cannot at this juncture withdraw the proceedings before the Tribunal because the Tribunal is not functional on account of lack o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition was maintainable. In the result, the appeal is allowed and the order passed in the writ petition is set aside. There will be a direction to the respondents to refund the sum of Rs.1,64,22,581.16 together with statutory interest from August, 2016 till the date of actual payment. 10. This direction shall be complied with by the respondents within a period of four weeks from the date on which the server copy of this order is served. This order will not preclude the department to proceed in accordance with law if, according to them, there are any alleged tax dues payable by the appellant. 11. In the light of the above direction, nothing further survives for consideration in the matter, which was filed by the appellant before the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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