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VAT - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Refund of excess tax alongwith interest - Power to ...

Case Laws     VAT and Sales Tax

January 1, 2024

Refund of excess tax alongwith interest - Power to re-quantification or re-adjudication after the sanction of refund - there is no doubt that the first respondent had issued the said notice beyond the scope of his jurisdiction, since in the course of processing of the refund application, the 1st respondent is not empowered to re-adjudicate or re-quantify while passing the refund order. - HC

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