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    <title>2022 (5) TMI 285 - DELHI HIGH COURT</title>
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    <description>The Court ruled in favor of the petitioner, directing the respondents to refund the amount adjusted in excess of 20% of the disputed demand for AY 2012-13 and set off Rs.30,000 of refunds against tax payable. The Court emphasized timely refund within four weeks and instructed the Appellate Authority to decide on the petitioner&#039;s appeal within a year. The writ petition and applications were disposed of accordingly.</description>
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      <description>The Court ruled in favor of the petitioner, directing the respondents to refund the amount adjusted in excess of 20% of the disputed demand for AY 2012-13 and set off Rs.30,000 of refunds against tax payable. The Court emphasized timely refund within four weeks and instructed the Appellate Authority to decide on the petitioner&#039;s appeal within a year. The writ petition and applications were disposed of accordingly.</description>
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