Validity of Adjusting Disputed Tax Demand Against Refunds ...

Income Tax

March 18, 2024

Validity of Adjusting Disputed Tax Demand Against Refunds Without Considering Stay Application - The High court found this action arbitrary and unfair, emphasizing that the respondents erred by adjusting the demand without attending to the stay application. It was highlighted that such adjustments cannot proceed without proper consideration of the application for stay, and doing so is deemed arbitrary and in violation of the principles of fairness and legal procedure.

View Source

← Previous Next →

Validity of Adjusting Disputed Tax Demand Against Refunds ...

Income Tax

March 18, 2024

You may also like:

Refund of adjustments made in excess of 20% of the disputed tax demands - s per mandate of law as well as the fact that refunds have been adjusted against outstanding...

Stay of demand - pre-deposit of only 20% of the disputed demand - adjustments of refunds against demand - respondent is entitled to seek pre-deposit of only 20% of the...

Refund claim - Adjustment of amount against outstanding demand - Refunds have been adjusted against the outstanding tax demand by the Authority without following the...

Adjustment of penalty amount with the refund payable to the assessee - Allowing Department to adjust the refund against the said liability would virtually nullify the...

Demand of interest - assessee sought adjustment of refunds due to the petitioner against the outstanding demands u/s 245 - Revenue directed to adjust the refund with the...

Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of...

Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

Refund adjustments against disputed tax demands - Non invoking Section 245 - no notice or opportunity of pre-decisional hearing had been provided to the petitioner prior...

Issuance of Garnishee notices during the pendency of the stay application - AO empowerment to grant stay provided 20% of the disputed demand paid

The amount of refund cannot be adjusted against arrears of revenue when the matter in dispute has not attained finality - AT

Quick Updates: