Adjustment of pending dues from the amount of refund due to a ...
Delhi VAT Refunds Can't Be Withheld for Unrecoverable Dues; Objections Filed Against 2018 Demand Prevent Adjustment.
July 25, 2023
Case Laws VAT and Sales Tax HC
Adjustment of pending dues from the amount of refund due to a tax payer - DVAT - The demand for the same was raised on 04.09.2018. However, the said amount is not recoverable as the petitioner had filed its objections against the said demands on 02.11.2018. It is impermissible to withhold refund towards demands which are not recoverable - HC
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