2023 (11) TMI 353

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....or the Respondent : Mr. Arjun Sheoran, DAG, Punjab. G.S. SANDHAWALIA, J. (ORAL) 1. Prayer in the present writ petition, filed under Article 226/227 of the Constitution of India is for quashing the order dated 28.04.2023 (Annexure P-3) whereby the State Tax Officer has declined the refund of Rs. 8,80,992/- on the ground that the Department is in the process of filing an appeal against the order....

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.... the impugned order. The writ petition first came up for hearing on 03.07.2023 and an opportunity was given to the State to submit whether an appeal had been filed or not. More time was taken on 21.07.2023 and 29.09.2023 and proceedings had been deferred. However, the appeal has still not been filed. 4. In such circumstances, it is clear that the State is only dilly-delaying on the issue and mere....