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2024 (1) TMI 280 - KARNATAKA HIGH COURTSeeking refund of amount illegally and coercively collected by the respondents - seeking to grant refund of the entire amount forcibly recovered less the pre-deposit of 10% of the tax component therein - HELD THAT:- It is seen from the fifth respondent’s order dated 04.08.2023 rejecting the petitioner’s application for refund, it is concluded that the deposit is a voluntary act and therefore it cannot be refunded, but the merits of this conclusion will have to be considered in the pending appeal before the sixth respondent not only in the facts of the case but also the settled proposition in the pending appeal. This Court is of the considered opinion that the sixth respondent cannot confirm the rejection of refund only because of the proceedings pending pursuant to the impugned Show Cause Notice but must necessarily consider the petitioner’s grievance in the light of the proposition as enunciated in the above decision and the Instruction and in a time bound manner. The petition stands disposed of directing the sixth respondent – the Joint Commissioner of Commercial Taxes (Appeals-4), Bangalore - to dispose of the petitioner’s appeal as against the fifth respondent’s order rejecting the request for refund within a period of six [6] weeks from the date of the first hearing after this order.
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