9911796707
TMI Blog2023 (6) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to make payment of Rs. 56,14,388/- within the stipulated time. It is not in dispute that the petitioner preferred an appeal under Section 107 of the Act after the period of limitation i.e. after a period of three months. Along with the said appeal, petitioner has also preferred separate application for condonation of delay. The said proceedings are still pending before the Appellate Authority. Now, it is the contention of the petitioner that, in the meantime, on completion of period of three months, the respondents have passed an order of provisional attachment under Section 83 of the Act and thereby amount of Rs. 46 lakh came to be withdrawn from the account of the petitioner maintained with HDFC Bank. It is the case of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 1.7.2022 at Annexure D to this petition; b) That this Hon ble Court be pleased to issue a writ of declaratory mandamus holding that the Petitioners are entitled to return, repay and refund the amount as prayed for by them in the letter dated 01.07.2022 at Annexure to this petition under the law as applicable to the facts of the present case and be further pleased to direct the respondents, their servants, their agents to return, repay and refund the said amount along with interest at such rate as is deemed fit by this Hon ble Court; c) Pending hearing and final disposal of this petition, this Hon ble Court be pleased to direct the Respondents, their servants, their agents to return, repay and refund to the Petitioner the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay in preferring the said appeal and therefore petitioner has filed separate application for condonation of delay. Copy of the said application is produced at page 56 of the compilation. 5. It is also stated that as per the provisions contained in Section 107 of the Act, the petitioner is required to pre-deposit 10% of the amount of tax before the Appellate Authority. However, the respondents withdrew an amount of Rs. 46 lakh from the account of the petitioner maintained with HDFC Bank. The petitioner has, therefore, urged in the present petition that the respondents be directed to refund the remaining amount i.e. Rs. 42,44,664/-. For the said purpose, petitioner sent various letters to the respondents and requested to refund the said am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Authority under Section 107 of the Act. Learned AGP, therefore, submitted that once the amount of Rs. 46 lakh is already recovered as per the provisions contained in the Act read with the Rules, it is not open for the petitioner to request for refund of the said amount merely because the petitioner has preferred an appeal under Section 107 of the Act. Learned AGP further submits that if the appeal of the petitioner is allowed by the Appellate Authority and if the Appellate Authority gives directions to the respondents to refund the amount, the respondents are duty bound to refund the amount and therefore at this stage it is not open for the petitioner to make a request for refund of the amount. Learned AGP, therefore, urged that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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