The petitioner-assessee may now approach the concerned Commissioner with a fresh request to consider the request of refund in accordance with law and in terms of the order passed by the Tribunal on 23.03.2017 and the said concerned officer will pass appropriate orders, granting the refund after verifying the facts within a period of three months from today.( WP NO.37514/2017 (T-RES), dt. 22.10.2018)
XL Health Corporation India Pvt. Ltd. v. UOI (Karn.)(HC), www.itatonline.org
S. 246A : Appeal – Commissioner (Appeals) –Strictures-The total callous, negligent and disrespectful behaviour shown by the Departmental authorities in this Court should not be tolerated at all. It is this kind of lack of judicial discipline which if it goes unpunished, will lead to more litigation and chaos and such public servants are actually a threat to the society. Commissioner Service tax (Appeals) should pay cost of Rs. 1 lakh from his personal funds.