2026 (3) TMI 1624

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....vocate, with Mr. Jas Sanghavi i/by PDS Legal. For the Respondent: Mr. Himanshu Takke, AGP. P.C. 1. We have heard Mr. Prakash Shah, learned Senior Advocate for the Petitioner and Mr. Himanshu Takke, learned AGP for the Respondents-Revenue. 2. This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs : "a) that this Hon'b....

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....le 226 of the Constitution of India ordering and directing the Respondents, by themselves, their officers, subordinates, servants and agents to forthwith return Rs.4,98,77,591.00 illegally recovered by way of adjustment against the refund sanctioned and granted to the Petitioner with interest thereon at the rate of 12 per cent per annum; c) that this Hon'ble Court be pleased to issue a Wr....

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....as passed by Respondent no. 3 granting sanction refund of Rs. 5,79,08,490/- along with interest of Rs. 27,51,050/- which is being relied upon. An issue has arisen in regard to the pre-deposit which is required to be made by the Petitioner for adjudication of the appeal before the Joint Commissioner (Appeals). The case of the Petitioner is that the Appellate Authority has orally informed the Petiti....

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....r the orders subject matter of the appeal before the Joint Commissioner (Appeals). 4. We find that the Petitioner has already moved an application dated 18th March 2026 (Exhibit-L) before the Joint Commissioner (Appeals) asserting that the appeal filed by the Petitioner is maintainable and admitted by the Appellate Authority as there is already compliance in terms of the pre-deposit, as set out....