Refund implementation with alleged return discrepancy sent back to the same Bench for procedure on amended return

An application under Section 151 CPC sought implementation of an earlier refund order, including release of refund with statutory interest, but the Department objected on the ground of an alleged discrepancy in the returns. The court noted that the proper procedure for dealing with a mistaken return had not been considered when the earlier order was made, and the petitioner stated it was ready to file an amended manual return. The matter was therefore directed to be listed before the same Bench that passed the earlier order for further consideration of the procedure to be followed.

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Issues: Whether the application seeking compliance of the earlier refund order could be decided at this stage despite the Department's objection that there was a discrepancy in the returns, and whether the matter should be placed before the same Bench for consideration of the procedure to be followed in case of a mistake in the return.

Analysis: The application was filed under Section 151 of the Code of Civil Procedure, 1908 for implementation of the earlier direction to release refund with statutory interest. The Department placed a status report indicating an alleged discrepancy in the returns, and the petitioner's reply was stated to admit the mistake. The Bench noted that the question of the proper procedure to be followed when a return contains a mistake had not been considered when the earlier order was passed, and the petitioner expressed readiness to file an amended manual return.

Outcome: The matter was directed to be listed before the same Bench that passed the earlier order for consideration on 17 December 2025.

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