2025 (7) TMI 771

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.... Tapan Bhanja. For the Respondent: None.   ORDER PER 1. This intra court appeal by the revenue is directed against the order dated 3rd October, 2024 in WPA 19890 of 2024. 2. The said writ petition was filed by the respondent herein for a direction upon the appellant/department to process the refund application and refund the amounts claimed therein in the light of Section 54 of the....

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....n well justified in dismissing the application for Condonation of delay. 7. However, since we have elaborately heard Mr. Uday Sankar Bhattacharya, learned senior standing counsel assisted by Mr. Tapan Bhanja, learned standing counsel for the department, we are persuaded to exercise discretion in the matter and condone the delay in filing the appeal. 8. Accordingly, the application in CAN 1 of 20....

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....writ petitioner would contend that they were unable to decipher as to on what grounds the refund applications were returned as defective. After a reasonable period of time the writ petition was filed. In the writ petition the deficiencies based on which the applications for refund would not be processed was submitted before the learned writ court by the learned standing counsel for the department ....

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....ugh the common portal electronically, requiring him to file a fresh refund application after rectifying of such deficiencies. If the deficiencies noticed are not communicated to the assessee, obviously they would not be in a position to rectify the deficiencies and file a fresh refund application after rectification. 12. Therefore, the learned Single Bench was fully justified in permitting the wr....