https://www.taxtmi.com/caselaws?id=157407 The court ruled in favor of the petitioner, emphasizing the obligation of the assessing authority to adjust the refund towards the tax demand for the subsequent year when requested by the taxpayer. The court held that coercive recovery proceedings initiated without adjusting the refund were unsustainable and contrary to law. The petition was allowed, recovery proceedings were quashed, and respondents were directed to pay costs incurred by the petitioner, including advocate's fees. en-us Thu, 24 Feb 1994 00:00:00 +0530 Sat, 05 Oct 2013 13:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157407 The court ruled in favor of the petitioner, emphasizing the obligation of the assessing authority to adjust the refund towards the tax demand for the subsequent year when requested by the taxpayer. The court held that coercive recovery proceedings initiated without adjusting the refund were unsustainable and contrary to law. The petition was allowed, recovery proceedings were quashed, and respondents were directed to pay costs incurred by the petitioner, including advocate's fees. Case-Laws VAT and Sales Tax Thu, 24 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157407