TMI Blog2021 (12) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod in the challan and therefore, cannot be, saddled with the liability of penalty. The issue can be resolved by issuing a writ of mandamus to the Respondent to treat and read the period 01.08.2015 to 31.08.2015 mentioned in the challan dated 29.09.2016, bearing No. 0510133290920160000156, issued by the HDFC Bank Ltd., as 01.08.2016 to 31.08.2016 . This will obviate the lengthy and complicated procedure of applying for refund and deposit on the part of the Petitioner and will also save him from any penalty under the Tax Statute. The Respondent is directed to read the period 01.08.2015 to 31.08.2015 mentioned in the challan dated 29.09.2016, bearing No. 0510133290920160000156, issued by the HDFC Bank Ltd., as 01.08.2016 to 31.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, a sum of ₹ 2,58,912/- was deposited in excess for the 2nd quarter of 2015-2016. 3. It is further submitted that while depositing the challan dated 29.09.2016 for the aforesaid amount, Petitioner inadvertently mentioned in the challan that the amount was being deposited for the 2nd quarter of 20152016 instead of 2nd quarter of 2016-2017, thereby depositing excess amount. While preparing the returns for 2nd quarter of 2016-2017, the error came to light and Petitioner wrote to the Respondent on 27.03.2018 for correction of the tax period in the challan. Despite reminders thereafter, there has been no response from the Respondent. 4. In support of his contention, learned counsel appearing for the Petitioner has taken this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 6. Learned counsel appearing for the Respondent, per contra, submits that a counter affidavit has been filed highlighting the remedies available to the Petitioner as brought out in paragraphs 6 and 7. Insofar as correction of challan is concerned, Respondent had requested the System Branch to look into the issue. As per the response received on 19.03.2020, system correction of the challan transferred is not possible as at the time of challan transfer, the dealer needs to upload the documents related to challan transfer, which is not possible from the system end. If the request is updated, it may leave the data in an inconsistent state. 7. We have heard learned counsels for the parties. 8. From the facts set out in the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addled with the liability of penalty. 10. In view of the aforesaid, the issue can be resolved by issuing a writ of mandamus to the Respondent to treat and read the period 01.08.2015 to 31.08.2015 mentioned in the challan dated 29.09.2016, bearing No. 0510133290920160000156, issued by the HDFC Bank Ltd., as 01.08.2016 to 31.08.2016 . This, in our view, will obviate the lengthy and complicated procedure of applying for refund and deposit on the part of the Petitioner and will also save him from any penalty under the Tax Statute. 11. We, therefore, direct the Respondent to read the period 01.08.2015 to 31.08.2015 mentioned in the challan dated 29.09.2016, bearing No. 0510133290920160000156, issued by the HDFC Bank Ltd., as 01.08.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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