2021 (10) TMI 44

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....ment Pleader/PP ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is questioning the correction of tax and seeks refund of amount of Rs. 70,00,000/- paid on 18.03.2021 through DRC-03 which according to the petitioner was a coercive recovery as also to circumvent the guidelines issued by this Court in Special Civil Application No. 3196 of 2021. 2. We have heard learned ad....