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VAT - Highlights / Catch Notes

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


Authority Exceeded: Respondent Lacks Power to Re-quantify Tax Refund Post-Sanction.

January 1, 2024

Case Laws     VAT and Sales Tax     HC

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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