2024 (1) TMI 704

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..... HELD THAT:- The demand is towards the differential amount as well as the interest and penalty thereon. Since the entire dispute as raised by the petitioner is with reference to the interest and penalty thereon, there is no impediment for the respondents to recover the differential amount from the petitioner. It is found just and appropriate to stay the impugned order 31.08.2023 issued by resp .....

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..... he respondents on maintainability of the writ petition is taken on record. Heard learned counsels on the preliminary objection. The primary contention of the petitioner is that an error of jurisdiction is committed by the original authority. That he did not have any authority to pass the impugned order thereon. However, the objection being raised by the respondents was prior to the amendment .....

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..... nged by virtue of the amendment. In terms whereof, a recovery is sought to be initiated against the petitioner. If the recovery is effected, the very purpose of filing this petition would stand frustrated. Moreover, the claim of the petitioner is only so far as the payment of interest is concerned. What is being demanded, is the payment from the petitioner for amounts that have already been refund .....

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