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2022 (3) TMI 1199 - KARNATAKA HIGH COURTStay of demand - Intimation issued u/s 245 - HELD THAT:- It is borne out from the records that the adjustment has already been resorted to by the Department pursuant to the intimation under Section 245 - Considering that the petitioner has made out his objections to the notice under Section 245, copies of which are found at Annexure-K Series, it would be appropriate to relegate the matter back to the Authority for reconsideration of the aspect relating to notice under Section 245 and orders to be passed regarding the same after considering the objections of the petitioner referred to above. Accordingly, the action of the respondents in adjusting the refund as regards to the subject matter of intimation at Annexure-C issued under Section 245 of the Act is set aside. The matter is relegated to the respondents to reconsider as regards the intimation under Section 245 after considering the objections of the petitioner at Annexure-K Series. The entire process to be completed within a period not later than six weeks from the date of release of this order. In the event the petitioner is entitled for refund, the same to be made expeditiously.
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