The Maharashtra Sales Tribunal in it’s judgment in the case of Hira Panna Communications Pvt. Ltd; in Miscellaneous Application No. 50 of 2022 decided on 30.08.2022 of VAT Second Appeal No. 683 of 2017 decided on 29.10.2021; had directed that the refund arising from their Order be given within four weeks from the date of receipt of the Order or in case of default the relevant papers be sent to the Hon’ble Bombay High Court for the purpose of taking action against concerned officials under Article 215 of the Constitution of India, for non-compliance of their Order. The Petitioner was also given liberty to approach the Court directly. The short facts of this case are that the Tribunal had decided the appeal in favor of the appellant and had remanded the matter back to the lower authorities only for the purpose of calculation of relief as per their directions, which would result in refund. However, the Department’s Representative who had appeared in the case w.......