Tax recovery before appeal period ended led to liberty to seek refund and fresh decision on the re-credited amount.

A writ petition challenging recovery of tax before expiry of the second appeal period was not finally adjudicated at that stage. The HC disposed of the matter with liberty to the petitioner to apply for refund of the amount re-credited to the E-Cash ledger, and directed the competent authority to decide the refund application in accordance with law within the stipulated time.

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Issues: Whether the writ petition concerning recovery of tax before expiry of the second appeal period and the consequent re-credit or refund of the recovered amount warranted final adjudication at this stage.

Outcome: The writ petition was disposed of with liberty to the petitioner to seek refund of the amount re-credited to the E-Cash ledger, and the competent authority was directed to decide such application in accordance with law within the stipulated time.

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