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VAT - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Adjustment of pending dues from the amount of refund due to a ...

VAT and Sales Tax

July 25, 2023

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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