https://www.taxtmi.com/caselaws?id=469390 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. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 15 Jun 2026 23:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469390 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. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469390