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TMI Blog2024 (7) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of this case, technicalities ought not to come in the way of the assessee. Petition disposed off. - K.R. SHRIRAM JITENDRA JAIN, JJ. For the Petitioner : Mr. Ishaan V. Patkar a/w. Mr. Durgesh G. Desai and Mr. Vinit Raje i/b. Mr. Jayesh Rathod. For the Respondents : Ms. Jyoti Chavan, Addl. GP. P.C. : 1. Rule. Rule made returnable forthwith. 2. Prayer clauses - (a) and (b) of the petition read as under : (a) that the Hon'ble Court be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing and setting aside the Impugned Appellate Order dated 17.9.2021 being Exhibit-A to the Petition. (b) that in the event that the Hon'ble Court is not inclined to grant prayer (a), the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. It would be appropriate to reproduce below rule 97A in its entirety for facility of convenience: - 97A. Manual filing and processing Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. 9. Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oring such statutory rule framed under section 164 thereof while discharging public duties entrusted to them. For the reasons we have assigned above, such decision does not advance the case of the respondents. 4. We also note that when there are such genuine issues, the Department should be more liberal particularly in view of the fact that no party will intentionally delay filing the refund application or not file the refund application in the portal when it has to receive a substantial amount as refund. The Department needs to avoid unwarranted litigation on such issues and make the system more assessee friendly. Such approach would also foster the interest of Revenue in collection of taxes. In the facts and circumstances of this case, te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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