TMI Blog2023 (3) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner s request for refund of a sum deposited as pre-deposit during investigation, is decided without due opportunity - violation of principles of natural justice - HELD THAT:- It is obvious on perusal of the impugned communication, the petitioner s claim is not considered in the light of whether the petitioner, if entitled to credit of pre-deposit under the SVLDR Scheme and has deposite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2021 (T-RES) - - - Dated:- 20-1-2023 - Hon'ble Mr Justice B M Shyam Prasad For the Petitioner : Sri. Dakshina Murthy R., Advocate, Sri. K.S. Naveen Kumar, Advocate For the Respondents : Sri. Jeevan J. Neeralgi., Advocate For R1 To R2 ORDER The petitioner is essentially aggrieved by the communication dated 01.06.2021 [Annexure-S]. The petitioner s grievance as against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case is that it did not receive any communication from the Committee on whether it would be entitled to the credit of the pre- deposit for the benefit under the SVLDR Scheme, and as no response was received even closer to the last date of the Scheme viz. 30.06.2021 and being anxious to avail the benefit of the Scheme, a sum of Rs.1,91,38,545/- is deposited. Consequent to such deposit, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered with due opportunity to the petitioner which admittedly is not accorded. Therefore, this Court must intervene quashing the impugned order and restoring the petitioner s application for re-consideration by the first respondent within a time frame. Hence, the following: ORDER The petition is allowed in part, and the impugned communication dated 01.06.2021 [Annexure-S] is quashed resto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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