PECON SOFTWARE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This intra Court appeal by the writ petitioners is directed against the order dtd. 21/6/2022 in W.P.A. 10352 of 2022. The writ petition was filed by the appellants alleging nonconsideration of his representation dtd. 1/2/2022 seeking refund of the tax remitted pending consideration of the application under the Vivad se Vishwas Scheme. It is not in dispute that pursuant to the case having been settled, the appellants have been refunded a sum of Rs.39,63,587.00. The appellants' grievance is that he had also paid a sum of Rs.25,11,770.00, which is also required to be refunded. Though this grievance was uploaded online, the authority by reply dtd. 7/4/2022 stated that refund already issued to the assessee on 29/3/2022 and the grievance application stands fully resolved. No reasons have been given by the authority as to how the grievance of the appellants stood fully resolved.

(2.) It may be true that the communication dtd. 7/4/2022 is an online communication. However, the online communication should also indicate as to how the case stood fully resolved especially when the representation made by the appellants is for refund / payment of Rs.25,11,770.00.

(3.) For the above reasons, we are of the view that the authority should pass a speaking order on the representation of the appellants so that the appellants will know as to where he stands and if he is aggrieved, he will be in a position to pursue other remedies. The online status of the grievance is not a speaking order. Therefore, the appellants do not know as to how in the opinion of the department, the grievance stands fully resolved.