TMI Blog2020 (1) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- It is ordered in the interest of justice that in case the petitioner has filed requisite application for grant of refund before the 1st respondent and the same is pending consideration, then the said authority will take the said plea for consideration after affording a reasonable opportunity of being heard to the petitioner through his authorised representative or counsel, if any, will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said contracts ₹ 8,11,206/- and ₹ 2,98,848/- were deducted by the 2nd respondent herein under Sec.51 of the Act as evidenced by Exts.P2 and P2 (a). But the petitioner was not extended credit against the above, by the respondents herein inspite of repeated reminders. Ultimately the petitioner had to file the returns for the respective periods by satisfying the tax due from out of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel appearing for the petitioner and Smt.Thushara James, the learned Government Pleader appearing for the respondents. 3. Sri.Harisankar.V.menon, the learned counsel appearing for the petitioner would submit on the basis of instructions from the party that earlier, the petitioner had made an application for grant of refund in respect of the subject matter of his claims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law, without much delay preferable within a period of three weeks from the date of production of the certified copy of the judgment. 4. The petitioner may produce the certified copy of this judgment before the 1st respondent for the necessary information and further action. It is made clear that this Court has not entered into the merits of the controversy in any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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