TMI Blog2021 (8) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... to refund of ₹ 11,36,800/- after making payment of ₹ 4,21,000/-, it is not understood as to why the respondents cannot itself adjust the amount of ₹ 4,21,000/- against the amount of ₹ 11,36,800/- already deposited by the petitioner on account of the Penalty Order dated 04 th January, 2018. The present writ petition is disposed of with a direction to the respondents to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,21,000/- under Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act] with the amount of ₹ 11,36,800/- that has already been deposited by the Petitioner on account of the Penalty Order dated 04 th January, 2021 and to refund the excess amount in a time bound manner. 3. On 15 th July, 2021, learned counsel for the petitioner had stated that petitioner was suffering financial losses due to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that after making a payment of ₹ 4,21,000/- under DTVSV Act, the petitioner would be entitled for the refund of ₹ 11,36,800/-. 5. In the opinion of this Court, if the petitioner is entitled to refund of ₹ 11,36,800/- after making payment of ₹ 4,21,000/-, it is not understood as to why the respondents cannot itself adjust the amount of ₹ 4,21,000/- against the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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