HC Grant Petitioner Opportunity to file Representation Regarding Refund of Excess Payment of Tax

Sun Pharma Laboratories Limited Vs Union of India (Sikkim High Court) The present petition is filed to seek refund of excess payment of tax, if payment was made through ITC. High Court states that it is the positive case of the petitioner that excess payment of tax had not been carried forward to the subsequent months. The Appellate Authority, in the context of a claim for refund for excess payment of tax, may be justified to look into contemporaneous materials, but in such a circumstance, it will be imperative and mandatory for the Appellate Authority to afford an opportunity to the petitione...