2023 (12) TMI 986

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....e Respondents Through: Mr Sunil Agarwal, Sr. Standing Counsel with Mr Shivansh B. Pandya and Mr Utkarsh Tiwari, Advocates.  RAJIV SHAKDHER, J.: (ORAL) 1. On 20.11.2023 after hearing learned counsel for the parties, we had taken note of the grievance articulated on behalf of the petitioner. For the sake of convenience, the relevant part of the order dated 20.11.2023 is extracted hereafter:....

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...., learned senior standing counsel, who appears on behalf of the respondents/revenue, says that he will return with instructions as to which is the more viable option available to the respondents/revenue." 2. Today, Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of the respondents/revenue, has returned with instructions. He has placed before us a hard copy of the e-mail d....

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....at interest u/s 244A will not be allowed to assessee on the amount of the refund as the delay in issue of refund is attributable to assessee and also the matters is settled under VsV 2020. Submitted for necessary action." 3. As would be evident on perusal of the instructions received by Mr Agarwal, the respondents/revenue are agreeable to refund the money after giving credit qua the same in the ....

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....erest. 5. Therefore, the writ petition is disposed of with a direction that the concerned authority will progress the matter under the 2020 Act, as per law, from the stage at which it is presently positioned. 6. In so far as correction of the challan is concerned, steps in that behalf will be taken by the respondents/revenue and consequential refund of Rs. 25 lakhs would be made. 6.1 This exerc....