Tax Refund Claim Quashed: Authority Directed to Issue Final Order Within 8 Weeks, Ensuring Fair Hearing and Open Contentions

HC held that the communication dated 29 November 2018 was a preliminary, non-conclusive communication regarding a potential tax refund and not a statutory order. While quashing the impugned communication dated 16 June 2022, the court directed the tax authority to pass a final order determining the refund claim within eight weeks, providing the petitioner an opportunity to be heard, with all substantive contentions remaining open for consideration. .....

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