2023 (9) TMI 1660

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..... . P. Sharma with Ms. Mamta Omle P.C.: 1. The petitioner's plea is to the effect that the revenue has no authority and jurisdiction to retain substantial amounts as voluntarily deposited under protest by the petitioner being an amount of Rs. 56,19,84,075. 2. Admittedly, no show cause notice has been issued. The amounts are lying with the Department since 2012-2013 as per the following details .....

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..... its money, however, contrary to the clear mandate of Article 265 of the Constitution, such amounts cannot be retained by the Department in the facts and circumstances of the case. 4. Considering the peculiar facts of the case and the position in law, we would intend that the Department hears the petitioner on these issues and takes an appropriate call on the contentions as raised by the petitione .....

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