2023 (6) TMI 442

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....hrough: Mr. Piyush Kaushik, Adv. For the Respondents Through: Mr. Aseem Chawla, SSC with Mr. Aditya Gupta, Adv. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning an order dated 17.11.2022, whereby a sum of Rs.6,27,20,736/-, which was payable to the petitioner, was adjusted by the respondents against the demand for a prior period (Assessment Year 2019-20). ....

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....36/- not be made against the demand outstanding for the Assessment Year 2019-20; the respondents had proceeded to adjust the said amount and issued a refund for the balance amount (Rs.24,94,15,824/-) on 17.11.2021. The petitioner claims that it was entitled to receive the entire refund of Rs.31,21,36,560/- without any adjustment under Section 245 of the Act. 4. Mr. Chawla, learned counsel appeari....