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2020 (7) TMI 771 - HC - Indian LawsSabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 - petitioner claimed to have paid excess tax - petitioner has placed the facts before the committee for consideration or not - case of petitioner is that petitioner has paid tax as per Annexure-F and the same has not been considered - HELD THAT:- The resultant position is, the Revenue has demanded a tax of ₹ 36.54 lakhs as per Annexure-A. In view of the disputed claims with regard to taking into account the tax claimed to have been paid by the petitioner, in the opinion of this Court, it would be just and appropriate to direct the Committee to grant an opportunity of hearing to the petitioner and pass appropriate orders afresh. Matter is remitted as per Annexures – D and F to the Committee and the designated Committee shall issue notice, give an opportunity of personal hearing to the petitioner, consider the material on record and pass fresh orders in accordance with law - Petition allowed by way of remand.
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