2021 (8) TMI 971

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....ts Through: Mr. Kunal Sharma, Advocate. JUDGMENT MANMOHAN, J(Oral) 1. The petition has been heard by way of video conferencing. : 2. Present writ petition has been filed seeking a direction to the respondents to adjust the tax due amounting to Rs. 4,21,000/- under Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act] with the amount of Rs. 11,36,800/- that has already been deposited by the....

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....dents states that penalty amount deposited by the petitioner cannot be adjusted against the tax due under DTVSV Act, as the same has been adjusted against a legal and valid demand. He further states that present case is not a case for refund. He clarifies that after making a payment of Rs. 4,21,000/- under DTVSV Act, the petitioner would be entitled for the refund of Rs. 11,36,800/-. 5. In the ....