Adjustment of Demand with the Refund while objections were ...

Court Rules Demand Unenforceable, Orders Refund for FY 2016-2017 Due to Pending Objections; Aligns with Flipkart Precedent.

February 11, 2024

Case Laws     VAT and Sales Tax     HC

Adjustment of Demand with the Refund while objections were pending - The High Court held that, the respondents do not dispute that the objections tendered by the petitioner before the OHA remain pending on its board. The demand for the first quarter of FY 2017-2018 is clearly rendered unenforceable and could not have been adjusted against the refund as claimed by the petitioner for the first quarter of FY 2016-2017. This aspect is clearly covered by the decision in Flipkart. - Refund directed to be allowed.

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