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TMI Blog2023 (3) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... nue. It is the contention of Shri. Neeralgi that the Designated Committee could have taken note of only Rs.27,66,646/- which was in pre-deposit. It may be recorded that, whether the amount is paid as pre-deposit while filing the appeal or the amount is already deposited as tax, the same goes to the Treasury of the Central Government and must be accounted for. Once it is not denied that the assessee's amount of Rs.92,00,000/- was already in deposit with the Treasury of the Central Government, there are no reason to interfere with the order passed by the Hon'ble Single Judge in this intra-Court appeal. Appeal dismissed. - HON'BLE MR JUSTICE P.S. DINESH KUMAR AND HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee filed the Writ Petition No.8254/2020 contending inter alia that it was noticed in the audit conducted by the Revenue that assessee had, in fact, made a total payment of Rs.2,52,46,749/-. Therefore, the excess amount with the Revenue was Rs.92,33,857/- which was far in excess of the demand (50% of Rs.1,77,06,985/-). The Hon'ble Single Judge has allowed the writ petition and directed the Revenue to issue appropriate discharge certificate. 5. Shri. Neeralgi, assailing the impugned order, submitted that the Designated Committee could take into account only Rs.27,66,646/- which was the pre-deposit made by the assessee and could not have taken note of the amount in excess if any, paid by the assessee to the Department under diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for Rs.1,77,06,985/-. 50% of the same comes to Rs.88,53,492/-. Admittedly, assessee's amount of Rs.92,00,000/- is already with the Revenue. 10. It is the contention of Shri. Neeralgi that the Designated Committee could have taken note of only Rs.27,66,646/- which was in pre-deposit. We may record that, whether the amount is paid as pre-deposit while filing the appeal or the amount is already deposited as tax, the same goes to the Treasury of the Central Government and must be accounted for. Once it is not denied that the assessee's amount of Rs.92,00,000/- was already in deposit with the Treasury of the Central Government, we see no reason to interfere with the order passed by the Hon'ble Single Judge in this intra-Court ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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