Dept cannot deny to pay after acknowledging the liability to pay

Kishore Jagjivandas Tanna Vs Joint Director of Income Tax (Inv.) & Anr (Supreme Court)  In the facts of the present case, the respondents do not and cannot dispute that they have to refund the seized amount. Further, considerable delay and failure to make the payment constitutes and is inseparable from the cause of action as the delay and negligence is on the part of the authorities. The appellant does not seek setting-aside or quashing of an adverse order, no third-party rights are involved and the respondents’ ex-facie would not suffer due to a change of position. Prayer for complianc...