2023 (12) TMI 986

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....Mr Ankit Sahni, Advocates. For the 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 da....

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....,425/- instead of Rs. 37,54,425/-. 3. Mr Sunil Agarwal, 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 ....

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....ssessee on the directions of Hon'ble Court. It is also pertinent to mention that 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/rev....

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....l be agreeable to correction of the challan and receipt of Rs. 25 lakhs, sans the interest. 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 re....