2022 (7) TMI 5

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....d Vashi for the Petitioner Mr. V.A. Sonpal, Special Counsel a/w. Ms. Jyoti Chavan, AGP for Respondent - State P.C . : 1. Petitioner has approached this court seeking a direction to respondents to refund the CST, interest and penal interest of Rs.14.41 crore paid for F.Y. 2011-12 to F.Y. 2016-17. 2. This is the second round of litigation and we are constrained to state that respondents ....

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....(Acts). This on the ground that this deposit done during the course of a search was not justified, as it was contrary to the provisions of the Acts. 2. Mr. Sonpal, learned Counsel appearing for the Revenue states that the amounts of which refund is being sought were deposited by the petitioners on filing revised returns and / or regular return under the Acts. Thus, no interference is warr....

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....o 2016-17. 5. Liberty as sought is granted. 6. In the above view, the petition is disposed as withdrawn with the aforesaid liberty. 7. All the contentions of the parties are left open." 4. Therefore the Adjudicating Authority as could be seen from paragraph 2 quoted above is under obligation to grant refund where petitioner was entitled to any refund. The orders of th....

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....eeks from today. 7. Before passing any order, petitioner shall be given a personal hearing and notice of personal hearing shall be given at least seven days in advance. 8. If the Adjudicating Authority is going to rely on any judgment or authority or judicial pronouncement of any forum, a list thereof shall be provided to petitioner along with notice of personal hearing so that petitioner ca....