M/S R And A Silk International vs. Union Of INDIA And Another
Held
The Court noted that the petitioner's modified request was not part of the original prayer. However, liberty was granted to the petitioner to present Board instructions to the authority if pressured for further deposits without following due process.
Facts
The petitioner sought a refund of Rs. 1,32,71,633/-, a direction to prevent coercive action during an investigation, and interest on the refund amount. The petitioner later stated they only wanted assurance against further deposit demands before adjudication.
Key Issues
Whether the Court should grant relief not explicitly sought in the writ petition, and the procedure for demanding further deposits from a taxpayer.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 949 of 2022 Petitioner :- M/S R And A Silk International Respondent :- Union Of India And Another Counsel for Petitioner :- Anil Prakash Mathur Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J. Heard Sri N.K. Sharma, learned counsel for the petitioner, Sri Gaurav Mahajan, learned Senior Standing Counsel for the respondent No.2 and Sri Anant Kumar Tiwari, learned Central Government Standing Counsel for the respondent No.
This writ petition has been filed praying for the following relief: "(i) issue a writ, order or direction in the nature of mandamus directing the respondents to refund an amount of Rs.1,32,71,633/- illegally collected from the petitioner. (ii) issue a writ, order or direction of suitable nature commanding the respondents not to take any coercive action against the petitioner during the pendency of ongoing investigation. (iii) in the nature of mandamus commanding/ directing the respondents to pay 12% p.a. on the amount for which refund is sought for." After arguments were heard at some length, learned counsel for the petitioner states that the petitioner only wants th
The judgment continues below.
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