2025 (2) TMI 714

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..... t respondent to issue a refund due along with interest u/s 244A (1) till the date of grant of refund - HELD THAT:- We agree with Petitioner, that based upon an order which was digitally signed on 22 May 2024, the Respondents were not entitled to issue the order dated 16 February 2024 adjusting an amount of Rs. 16,81,893/- against the alleged dues arising out of this order which was digitally signe .....

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..... ided by the appellate authority in the first instance.
M.S. SONAK & JITENDRA JAIN, JJ. For the Petitioner: Mr. Ravi Sawana a/w Ms. Neha Sharma and Ms. Priyanshi Chokshi i/b. Mr. Sriram Sridharan. For the Respondents: Mr. N.C. Mohanty. ORAL JUDGMENT   (PER M. S. SONAK, J.):- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of .....

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..... tion 245 proceedings, the Petitioner was granted an opportunity to show cause as to why adjustment should not be made against the demand raised in the penalty order dated 14 March 2022. He submitted that the Petitioner responded by pointing out that no such order was ever served upon the Petitioner, and, therefore, there was no question of any adjustment. The Petitioner also requested for furnishi .....

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..... y order is dated 14 March 2022. He submitted that the Petitioner has not challenged such an order. Therefore, he submitted that the adjustment made after due compliance with the procedure prescribed under Section 245 may not be interfered with. 9. We have considered the rival contentions and perused the material on record. 10. We do not intend to interfere with the penalty order dated 14 March 2 .....

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..... nts to refund Rs. 16,81,893/- to the Petitioner within four weeks from today. If the amount is not refunded within four weeks from today, it will carry interest as provided under the law. This shall be without prejudice to any action under the Contempt of Courts Act, 1971. 13. If so advised, the petitioner is free to challenge the penalty order digitally signed on 22 May 2024 and communicated to .....

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