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2021 (3) TMI 1269

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....ding Counsel with Ms. Adeeba Mujahid, Jr. Standing Counsel ORDER CM No.10490/2021 1. Allowed, subject to just exceptions. W.P.(C) 3459/2021 & CM No.10489/2021 2. The petitioner is aggrieved by the fact that after a certificate in Form (5) was issued by the designated authority on 28.12.2020 indicating therein that there has been a full and final settlement qua disputed tax, the designated a....

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....y. As such this is the revised Form 3 has been issued. The original Form 3 issued on 23.12.2020 and the Form 5 issued on 28.12.2020 may be treated as cancelled/withdrawn. 4. Mr. Rohit Jain, who appears on behalf of the petitioner, says that the designated authority was rendered functus officio after Form (5) was issued on 28.12.2020 and therefore, the impugned communication is not sustainable in ....

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2021 (3) TMI 1269