Krishna Kawatch Developers Tax Refund Order Rs.11.04 Lakh

Authority: High Court at Calcutta (Constitutional Writ Jurisdiction Appellate Side)

Order Date: 01 October 2026

Case Overview

• Petitioner: Krishna Kawatch Developers (represented by Advocates Avra Mazumder, Alisha Das, Rupomita Ghosh, Saakshi Shaw).
• Respondents: Deputy Commissioner of Revenue, Lyons Range and ND Sarani Charge & Ors. (represented by Advocates Bijitesh Mukherjee, Manasi Mukherjee).
• Dispute: Recovery of tax demand of Rs.11,04,634 confirmed by order dated 11 December 2025; petitioner alleged premature recovery before filing appeal within statutory three‑month period.
• Court Findings: Recovery was made by mistake; petitioner entitled to appeal; limitation period not to bar merits.

Final Outcome

• Respondents directed to return the recovered amount of Rs.11,04,634 to petitioner within four weeks from the order date, with interest at 6% per annum.
• Petitioner granted liberty to prefer an appeal against the 11 December 2025 order within four weeks from the date of this order.
• If an appeal is filed, the Tribunal shall decide the matter on its merits without applying the limitation bar.

Topics: Tax Recovery, Judicial Relief, Appeal Rights