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The HC held that the 3rd respondent's order dated 05.11.2024 adjusting the petitioner's tax refund was unlawful and procedurally defective. The court found the 3rd respondent had issued a notice u/s 245 on 15.10.2024 granting 21 days to reply but effected adjustment before the expiry of that period and while an appeal before the 2nd respondent remained pending, thereby breaching statutory procedure and principles of natural justice. The HC set aside and quashed the impugned adjustment order and related proceedings, rejecting the revenue's contention of procedural regularity. The matter stands remitted to be dealt with in accordance with law.
The HC held that the 3rd respondent's order dated 05.11.2024 adjusting the petitioner's tax refund was unlawful and procedurally defective. The court found the 3rd respondent had issued a notice u/s 245 on 15.10.2024 granting 21 days to reply but effected adjustment before the expiry of that period and while an appeal before the 2nd respondent remained pending, thereby breaching statutory procedure and principles of natural justice. The HC set aside and quashed the impugned adjustment order and related proceedings, rejecting the revenue's contention of procedural regularity. The matter stands remitted to be dealt with in accordance with law.
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