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2019 (8) TMI 866 - HC - VAT and Sales TaxRefund of the excess input tax credit - while processing refund application dept proposed to retrieve a total input tax credit along with interest and on the basis of the revised assessment finalization - Single Judge had considered the prima facie merit of the contentions raised by the appellant, however, the appellant was relegated to avail the statutory remedy - HELD THAT:- We cannot hold that the approach of the learned Judge is in any manner illegal, erroneous or improper. There exists no merit to reverse such a finding, in exercise of the appellate jurisdiction. At the same time, we take note of the observations contained in the impugned judgment to the extent of the learned Single Judge finding a strong prima facie case in favour of the appellant. Therefore we are of the opinion that, considering the special circumstances prevailing, interest of justice could be achieved by directing consideration of the appeal itself by the statutory appellate authority on an expeditious basis and till then to direct deferment of collection and recovery of the disputed amounts. We grant two weeks time from today to the appellant to file statutory appeals against Ext.P6 & P6 (a) orders. If the appeals are filed within the time stipulated, the statutory appellate authority shall consider the same as appeals filed within the time stipulated; and shall proceed to dispose of the appeals after affording opportunity of hearing to the parties concerned, at the earliest, at any rate, within a period of 2 months from the date of receipt of such appeals. Till the disposal of the appeals as directed above, realization of the disputed amount in Ext.P6 shall be kept in abeyance. Appeal disposed off.
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