Diwakar Enterprises Pvt. Ltd Vs Commissioner, Central Tax
Date: March 14, 2023
Subject Matter
Only provision which permits deposit of amount during pendency of investigation is Section 74 (5) of Act
Summary
In the present case, as per the department, the petitioner has deposited the impugned amount voluntarily and the proper procedure has been followed. But Article 265 of the Constitution of India lays down that collection of tax has to be by the author…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT The petitioner-assesee has approached this Court by filing the present writ petition for issuance of writ in the nature of mandamus for issuance of direction to respondent No. 1 to refund a sum of Rs.1,99,90,000/- along with interest. Further prayer of the petitioner is for issuance of direction to respondent No. 2 to unblock input t…