HC imposes cost of One Lakh on erring officers for delay in tax refund

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) In this case Hon;ble HC was convinced that the amount has been withheld by the Assistant Commissioner for extra legal reasons. Once, the Tribunal had clearly held that the petitioner was entitled to refund of the amount, there was no reason for the assistant Commissioner to withhold the said amount by not making the payment of the petitioner and keeping it under “Consumer Welfare Fund” only on the pretext that the Department may in future file an appeal. No orders can be passed on the basis of apprehension or assu...