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High Court Denies Relief; Petitioner Delayed Court Action After Section 226(3) Notice on Tax Refund Dispute.

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....Stay application - Refund along with up-to-date interest after adjusting 20% of the disputed demand - Petitioner was following-up with the department. According to us, that is not a good enough answer. Even after notice u/s 226(3) of the Act was issued, which was in September 2022, the petitioner did not take immediate steps to approach the court. - No relief - HC....