Allowing the petition the Court directed the revenue to refund the excess of 20% of the penalty collected by the revenue within four weeks. (AY. 2006-07, 2007-08, 2008-09, 2009-10 , 2010-11)
Tata Telle Services Ltd v. PCT (2020) 196 DTR 145 / 317 CTR 841 (Delhi) (HC)
S. 226 : Collection and recovery – Stay -Penalty demand – Collected more than 20% of penalty in dispute – Revenue is directed to refund the excess of 20% collected by the revenue [ Art .226 ]