2021 (5) TMI 407

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....Advs. Respondents Through: Mr. Kunal Sharma, Sr. Standing Counsel for the revenue with Ms. Zehra Khan, Jr. Standing Counsel and Mr. Shubhendu Bhattacharyya, Adv. Ms. Honey Satpal and Mr. Samriddh Bindal, Advs. for R-4/RP. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] 1. The singular issue, which arises for consideration in this writ petition, is: to whom shou....

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.... to the petitioner, pursuant to a demerger scheme sanctioned by this Court, vide order dated 18.04.2002, the textile business of the petitioner vested in respondent no.4. 3. The petitioner, on the first date, when the writ petition came up for hearing before us, i.e., on 23.03.2021, had drawn our attention to the communication dated 21.01.2021, addressed by the revenue to the Branch Manager of Th....

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....een served on the counsel for the petitioner. The said affidavit is accompanied by annexures, which are marked as Annexures 'A' to 'E'. The petitioner, in response to the said affidavit of the RP, has filed a rejoinder dated 07.05.2021. 3.3. We may also note that, Mr. Sharma has informed us, that the communication dated 21.01.2021 (referred to hereinabove), has been withdrawn by the revenue. 4. ....

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....t petition, and approach the NCLT with an appropriate application. Mr. Jolly says the only concern that the petitioner has, at this stage, is with regard to the time that may be taken for the resolution of the petitioner's grievance. 4.4. According to Mr. Jolly, the petitioner requires the refund of the aforementioned amount to deposit the "disputed tax" under the Direct Tax Vivad se Vishwas Act,....