9911796707
TMI Blog2023 (8) TMI 1534X X X X Extracts X X X X X X X X Extracts X X X X ..... :- It appears that the Authority has adopted highly technical approach in the matter. When the competent authority i.e. respondent No. 1, after verification of the documents and facts has found that the petitioner has not claimed the input tax credit for the value of the passenger vehicle in question and paid the tax amount demanded by Exts. P3 and P4, the petitioner is entitled to get refund of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India seeking a writ of mandamus directing the respondents 1 2 to sanction and refund the amount of Rs. 4,61,942/- wrongly paid by the petitioner on the basis of the orders Ext. P3 case proceedings and Ext. P4 intimation given by the first respondent to the petitioner. 2. It is the case of the petitioner that he had purchased a passenger motor vehicle involving taxable value of Rs. 2 lakhs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passenger vehicle and the petitioner/dealer was eligible to get refund of the amount mistakenly paid by him. 4. The second respondent was therefore, requested to take further action for the refund of the amount paid by the petitioner in pursuance to Exts. P3 and P4. Despite the said finding and the intimation by the first respondent to the second respondent, the petitioner has not been refunded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars that the Authority has adopted highly technical approach in the matter. When the competent authority i.e. respondent No. 1, after verification of the documents and facts has found that the petitioner has not claimed the input tax credit for the value of the passenger vehicle in question and paid the tax amount demanded by Exts. P3 and P4, the petitioner is entitled to get refund of the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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