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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
Non-refund of Pre-deposit made in Revision case consequent to favourable order by HC - Whether Court has become functus officio in Tax case originally disposed? - HC directs Respondent to refund amount along with interest

By TIOL News Service

CHENNAI, MAY 12, 2015: PETITIONER made deposit of Rs 1.50 Crores pursuant to direction in interim order dated 03.08.2010 of the High Court, passed in Tax Revision case. Petitioner succeeded in the revision on 21.03.2014 and thereafter filed an application to the Department on 29.05.2014 seeking refund of the amount deposited. Department did not respond despite reminder and the Petitioner filed writ petition in the High Court. Writ Petition was dismissed by the High Court on the ground that the Petitioner should approach the Tax Court.

Thereafter, petitioner pursued the matter by way of Writ appeal and the Division Bench on 23.01.2015 directed the Petitioner to file a miscellaneous application in the tax case revision.

In consequence to the order of the Division Bench in the writ appeal, Petitioner filed Miscellaneous Petition in Tax case Revision. The High Court entertained a doubt as to whether such a Miscellaneous Petition could be filed before this Court after the Tax Case (Revisions) was disposed of finally on 21.03.2014, since the Court would become functus officio.

The High Court observed that the respondent- department did not file any appeal against the order of the High Court. Further, the Court observed that the Respondent did not comply with the Order of the High Court in Tax Case revision causing grave injustice to the petitioner by not refunding the amount deposited by the Petitioner.

The moot question before the High Court was whether after disposal of the Tax Case Revision, High Court could entertain further Miscellaneous Petition, even if such petition did not touch upon the merits of the matter that has already been decided. The Court observed that under Section 151 of the Code of Civil Procedure, to secure the ends of justice or prevent abuse of process of Court, the Court can, in exercise of its inherent powers, ensure that the orders passed by the Court are complied with.

The High Court, relying on the decisions of the Supreme Court on the inherent powers of the Court under Section 151 of the Code of Civil Procedure, allowed the Miscellaneous Petition and directed the department to refund the amount along with interest.

(See 2015-TIOL-1229-HC-MAD-VAT)


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