2025 (5) TMI 1726

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....y, Mr. Piyush Khaitan For the State: Mr. Anirban Ray, Md. T. M. Siddiqui, Mr. Tanoy Chakraborty and Mr. Saptak Sanyal ORDER 1. Challenging the refund/rejection order dated 11th February, 2022 an appeal was filed which came to be disposed by an order dated 15th October, 2023 whereby the appellate authority considering the case made out by the petitioners and while setting aside/rejecting t....

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.... tune of Rs. 68,66,238/- had directed the amount to be paid to the bank account of the petitioners as specified in the application, however, in the detailed refund sanction order dated 29th November, 2023 it has been provided that the refund will be paid to the registered tax payer's credit ledger. 3. The petitioners are aggrieved by this portion of the aforesaid order since there is no busines....

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.... thereto, I direct the proper officer to reconsider the aforesaid direction in the light of the observation made herein. 7. The aforesaid order is passed on the basis that the petitioners have closed down its business operation and its registration under the said Act has already been cancelled and that there is no tax due and payable by the petitioners. 8. The aforesaid decision must be take....