https://www.taxtmi.com/caselaws?id=155967 Composition of an offence under the Andhra Pradesh General Sales Tax Act is valid only when the prescribed authority records a compounding proceeding or order on an offer to compound; because no such order or admission of offence existed and the amount was merely collected by a subordinate officer, the compounding fee was held illegal and refundable. A pre-assessment tax payment made during inspection was not ordered to be refunded in writ jurisdiction where assessment proceedings were already pending and the payment could be adjusted against the eventual liability; the Court directed adjustment of the amount against the final assessment with refund of any excess thereafter. en-us Thu, 05 Apr 1990 00:00:00 +0530 Wed, 11 Sep 2013 14:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155967 Composition of an offence under the Andhra Pradesh General Sales Tax Act is valid only when the prescribed authority records a compounding proceeding or order on an offer to compound; because no such order or admission of offence existed and the amount was merely collected by a subordinate officer, the compounding fee was held illegal and refundable. A pre-assessment tax payment made during inspection was not ordered to be refunded in writ jurisdiction where assessment proceedings were already pending and the payment could be adjusted against the eventual liability; the Court directed adjustment of the amount against the final assessment with refund of any excess thereafter. Case-Laws VAT and Sales Tax Thu, 05 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155967