TMI Blog2023 (1) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. Petitioner, in our view, is responsible for its own woes as it did not take further action when in the first instance cause of action arose in December 2021 and thereafter when the notice under Section 226(3) of the Act was issued on 30.09.2022. Petitioner was following-up with the department. According to us, that is not a good enough answer. Even after notice u/s 226(3) of the Act was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IV SHAKDHER, J. (ORAL): CM No.54468/2022 1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing W.P.(C) 17135/2022 2. The substantive prayer made in the writ petition reads as follows: a. Issue a writ in the nature of mandamus directing the Respondents to issue the refund of Rs.6,95,43,498/- al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication and recovery of the entire amount were contrary to the respondent/revenue s own circular dated 29.02.2016, as amended by circular dated 31.07.2017. 4.1 In sum, Ms Kapoor says that the petitioner had offered to pay 20% of the demand and, therefore, the rejection of the application for stay and thereafter the recovery of the entire amount was unwarranted. 5. Ms Kapoor has also broug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to us, that is not a good enough answer. Even after notice under Section 226(3) of the Act was issued, which was in September 2022, the petitioner did not take immediate steps to approach the court. 7. Given this position, no relief, at this juncture, can be granted. All that we can direct is an expeditious disposal of the appeal pending before the CIT(A). 8. The CIT(A) is requested to tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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