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TMI Blog2018 (5) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... e financial years 2010-11, 2011-12 and 2012-13. Earlier, this petition was disposed of by an order dated 23.02.2018 providing for certain formula to enable the petitioner to pursue the appeals for the said three years on certain conditions. However, it was pointed out that there were certain factual errors mainly concerning the disposal of the proceedings for certain years due to which, such order was recalled on an application filed by the petitioner. The petition was revived and re-heard today. We had given elaborate reasons for evolving the formula in the earlier order. We propose to apply the same formula with minor required modifications. We would record brief facts and reasons in this order. 2. The petitioner is a registered dealer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with law and on its own merits on or before 09/01/2017. It goes without saying that as appeal itself is being ordered to be finally decided and disposed of within a period of four weeks from today, and therefore, respondent no.2 may not insist upon implementation the impugned notices." As per this order, therefore, the appeal was to be disposed of expeditiously and till disposal, the recoveries would not be made. We are informed that here also, as in the earlier case on 14.12.2016, the petitioner had sought adjournment. For a long time thereafter, the appeal was not heard. On 02.01.2018, the Appellate Authority on a file noting, which was orally conveyed to the representative of the petitioner, imposed the condition of depositing a sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt proceedings. This would be in supersession of the condition imposed by the first Appellate authority of depositing Rs. 80 lacs. Time to fulfill such condition is granted upto 30.06.2018. 6. Few peripheral issues need to be disposed of. The petitioner contends that for other financial year 2013-14, the order of assessment dated 09.03.2018 gives rise to refund of Rs. 74,77,910/- inclusive of interest. This may be adjusted towards the petitioner's requirement of depositing Rs. 50 lacs in connection with assessment of financial year 2012-13. We also note that though expected of the petitioner in the past, there was no desired level of urgency or participation in the appellate proceedings. Third aspect we would bear in mind is that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depositing of Rs. 50 lacs by 30.06.2018, as provided earlier, the appeal for the financial year 2012-13 will be heard on merits without any further recoveries. It would be open for the petitioner to seek adjustment of the refund arising out of the assessment of the financial year 2013-14 by approaching the department in writing latest by 10.05.2018. The competent authority shall decide such an application in accordance with law. (iv) Even if Rs. 50 out of the petitioner's refund entitlement of Rs. 74,77,910/- is adjusted toward the pre-deposit condition for the financial year 2012-13, the remaining refund shall not be released till the disposal of the petitioner's appeals for the financial years 2010-11 and 2011-12 and subjected t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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