2022 (5) TMI 471

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....ase and the issue which arose for consideration in the instant matter : "1. The substantive prayers made in the writ petition are as follows: "(a) Set aside and quash the impugned orders dated 5.10.2019 issued u/s 32 & 33 of the Act as well as the re-assessment order dated 5.10.2019 passed u/s 32 read with Section 9(2) under the Central Act; (b) direct the respondent to release the refund claimed in the return filed for 2nd quarter 2016-2017 along with interest;" 2. Mr Rajesh Jain, who appears for the petitioner, says that there is a fundamental flaw in the concerned officer passing the impugned order i.e. order dated 05.10.2019, pertaining to the Financial Year (FY) 2016-2017. 2.1. Mr Jain says ....

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.... above, was crystallized at Rs.28,63,600/-. It is this demand that was adjusted, via the aforementioned adjustment order dated 16.11.2018. 4. Prima facie, we are of the view that the impugned order that has been passed in the petitioners case for the aforementioned period, is without jurisdiction. 5. Mr Aggarwal says that he will obtain instructions in the matter. 5.1. Apart from anything else, Mr Aggarwal will also obtain instructions with regard to the refund that the petitioner claims in the instant writ petition. 6. List the matter on 06.05.2022." 2. Mr Anuj Aggarwal, who appears on behalf of the respondent, has returned with instructions. 2.1. He says that the respondents will withdraw the asse....