Case Law Details
Ms Anusura Vs Mohit A Gupta (Gujarat High Court)
Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the action on the part of the concerned authorities could be termed as absolutely high-handed and arbitrary. The facts of this case speak for themselves. In the course of the hearing of this matter, the Officer assisting the learned AGP went to the extent of even making a statement that the amount of Rs.1,49,27,723/ is not to be recovered from the writapplicant. He conceded to the fact that while determining this amount, there is an error. He also conceded to the fact that amount of Rs.75 lakh and odd out of Rs.1,49,27,723/ is only to be taxed.
This is not the way and the manner to recover tax. The department should not get so much desperate for the revenue. The revenue is to be collected in accordance with law. The action at the end of the authorities in the present case is nothing short of extortion.
In such circumstances referred to above, we direct the respondents to refund the amount of Rs.1,49,27,723/ [Rupees One Crore Forty Nine Lakh Twenty Seven Thousand Seven Hundred and Twenty Three only] with interest at the rate of 6% p.a. from the date of 15/02/2019.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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