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2023 (11) TMI 40 - DELHI HIGH COURTAdjustment of refund against demand raised - revenue have adjusted demands not only for AY 2018-19, which was one of the proposals, but also for AY 2017-18 - Petitioner’s case that there has been a breach of principles of natural justice inasmuch as the respondents/revenue have moved away from what was proposed in the two emails - HELD THAT:- The infraction of principles of natural justice is also sought to be buttressed by emphasising the point that although the petitioner was given twenty-one (21) days to respond to the first of the above-captioned emails concerning adjustment qua demand concerning AY 2021-22, the impugned order was passed within four (4) days. There are several other issues as well, which Mr Jain has raised before us, including the fact that the demand for AY 2022-23 has been stayed by this court vide [2023 (8) TMI 1370 - DELHI HIGH COURT] Therefore, in our view, the best way forward would be to set aside the impugned order dated 01.09.2023, with liberty given to the concerned officer to take the next steps in the matter, albeit, as per law. WP dispossed of.
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