dated 18 th April 2024 passed by
Respondent No. 2 whereby the refund for the tax period 2007-08 has been
adjusted against ... annulling the Settlement Order which was issued after the adjustment
of refund for Tax Period: 2007-08 against Tax Period:2008-09
ignoring the fact
Article
226 of the Constitution of India, setting aside and annulling the Refund
Sanction-cum-Refund Adjustment Order which illegally adjusted the refund ... pending 'dues for recovery' so as to justify
invocation of refund adjustment under the proviso appended to Section 50(1)
of the MVAT
Piramal Enterprises Ltd vs The State Of Maharashtra And Another on 11 June, 2024
Author
such payment or
recovery shall discharge him of the liability to refund the sum to the
person from whom it was so collected. A refund
retained in the appeal order dated 25.01.2023
(Ex.G) and directing to refund the amount paid for filing appeal.
b) that this ... that the
firm states on oath that it has not claimed any refund of above amount under
VAT. The firm further declares that it will
collected from the Petitioner were
under protest and were to be lawfully refunded to the Petitioner. The
Petitioner further demanded that the impugned recovery notices ... time barred as per law. Therefore, the Petitioner was entitled
to the refund, since it has not admitted any liability, as evidenced by its
original
SURESHRAO THATTE
Date: 2026.03.25
illegally recovered by way of adjustment against the refund sanctioned and granted
THATTE 15:09:11 +0530
to the Petitioner with ... validity and legality thereof, be pleased to quash and set aside
the refund adjustment order dated 13.1.2026 (Exhibit-G) issued by the
Respondent
writ of mandamus or any
other appropriate writ or directions to grand refund of the
amounts already recovered along with interest.
d) That, pending decision
Authority is requested to take decision in the
matter of refund of service tax and MVAT pending before it
preferably within less than two months
Authority is requested to take decision in the
matter of refund of service tax and MVAT pending before it
preferably within less than two months
