9911796707
TMI Blog2024 (8) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Since an appeal is pending before the appellate authority, the entitlement of the petitioner to refund of the penalty amount is dependent on the petitioner succeeding in such appeal. Therefore, at this juncture, refund of such amount cannot be ordered. However, by taking into account the fact that the entire tax liability was discharged and even the penalty amount was recovered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order, the petitioner filed an appeal before the appellate authority on 13-3-2024. Just prior to the filing of the appeal, the garnishee order was issued and a total sum of Rs. 1,06,54,472/- was remitted by the bank from and out of the petitioner s bank account to the respondent. 3. Learned Counsel for the petitioner submits that the appeal was filed on 13-3-2024 and that the garnishee proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount cannot be ordered. However, by taking into account the fact that the entire tax liability was discharged and even the penalty amount was recovered by the respondent, it is just and necessary that the appeal be disposed of expeditiously. 6. Hence, W.P. No. 8543 of 2024 is disposed of by issuing the following directions :- (i) The appellate authority is directed to dispose of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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