TMI Blog2024 (1) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- It is seen from the fifth respondent s order dated 04.08.2023 rejecting the petitioner s application for refund, it is concluded that the deposit is a voluntary act and therefore it cannot be refunded, but the merits of this conclusion will have to be considered in the pending appeal before the sixth respondent not only in the facts of the case but also the settled proposition in the pending appeal. This Court is of the considered opinion that the sixth respondent cannot confirm the rejection of refund only because of the proceedings pending pursuant to the impugned Show Cause Notice but must necessarily consider the petitioner s grievance in the light of the proposition as enunciated in the above decision and the Instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .08.2023 passed by the fifth respondent [Annexure AC-1]. 2. Sri. Sandeep Huilgol, the learned counsel for the petitioner, at the outset, submits that the petitioner for the present purposes would confine the petition to the aforesaid alternative relief/s. Sri. Jeevan J. Neeralgi, the learned standing counsel for the first to fourth respondents, and Sri. Shamanth Naik, the learned High Court Government Pleader for the fifth to seventh respondents, are heard in the light of this submission. 3. Sri. Sandeep Huilgol submits that on 03.08.2021 the petitioner has deposited a sum of Rs. 14,32,32,135/- in Form GST DRC-03 [Annexure F H2] after its representative was detained by the concerned until the early hours of 03.08.2021 and the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not only in the facts of the case but also the settled proposition in the pending appeal. As regards the authority, this Court must make an immediate reference to the Division Bench decision in the case of Union of India Vs. Bundle Technologies (P.) Ltd. W.A .No. 1274/2021 connected with W.P.No. 4467/2021 [TRES] reported in [2022] 136 taxmann.com 112 (Karnataka)., and Instruction in No. 1/2022-23 dated 25.05.2022, and in fact, Sri. Sandeep Huilgol relies upon this decision and the Instruction. This Court is of the considered opinion that the sixth respondent cannot confirm the rejection of refund only because of the proceedings pending pursuant to the impugned Show Cause Notice but must necessarily consider the petitioner s grievance in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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