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    <title>2015 (1) TMI 677 - BOMBAY HIGH COURT</title>
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    <description>The court granted the writ petition allowing correction of the registration number in the GAR-7 Challan without the need for payment and refund within four weeks. It held that the deposited amount should be treated as duty payable, rejecting the authorities&#039; insistence on payment under the correct assessee code. The court found the refusal to correct the code and demand payment followed by a refund baseless, directing corrections to be made without setting a precedent for future cases.</description>
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      <description>The court granted the writ petition allowing correction of the registration number in the GAR-7 Challan without the need for payment and refund within four weeks. It held that the deposited amount should be treated as duty payable, rejecting the authorities&#039; insistence on payment under the correct assessee code. The court found the refusal to correct the code and demand payment followed by a refund baseless, directing corrections to be made without setting a precedent for future cases.</description>
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