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2024 (6) TMI 1170

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..... not passed any order disposing of the refund applications dated 04.06.2021 and 24.09.2021. Considering the affidavit in reply, it appears that there are disputed questions of facts with regard to service of notice and passing of the assessment order for the period for which refund is claimed by the petitioners. The affidavit in rejoinder filed by the petitioners also raises such disputes with reg .....

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..... admit and allow this petition; (B) Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction holding the action of Respondent authorities of non-grant of refund of the amount collected without raising formal demand thereof by passing an Order, as illegal and arbitrary. (C) Your Lordships may be pleased to issue a Writ of Mandamus or any other appr .....

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..... amount of Rs. 13,53,865/- by way of challans during the period between 05.02.2016 to 25.05.2016. 5. The petitioners thereafter submitted claim for refund before respondent no. 3 for the said amount along with interest vide letter dated 04.06.2021. 6. The petitioners also addressed another letter dated 24.06.2021 to respondent no. 4 requesting for providing copy of assessment notices/assessment ord .....

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..... 4.09.2021. 11. Considering the affidavit in reply, it appears that there are disputed questions of facts with regard to service of notice and passing of the assessment order for the period for which refund is claimed by the petitioners. The affidavit in rejoinder filed by the petitioners also raises such disputes with regard to the contents of the affidavit in reply. We are not referring to the sa .....

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