https://www.taxtmi.com/caselaws?id=160994 Money recovered in certificate proceedings could not be retained after the foundational assessment order was set aside in appeal and no fresh assessment creating an enforceable demand was yet in force. The pendency of a proposed or future reassessment did not provide a legal basis to withhold the recovered sum. The amount already realised from the applicant's bank account was therefore held to lack lawful support for retention and was required to be refunded to the applicants. en-us Thu, 07 Oct 1999 00:00:00 +0530 Sat, 28 Dec 2013 11:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160994 Money recovered in certificate proceedings could not be retained after the foundational assessment order was set aside in appeal and no fresh assessment creating an enforceable demand was yet in force. The pendency of a proposed or future reassessment did not provide a legal basis to withhold the recovered sum. The amount already realised from the applicant's bank account was therefore held to lack lawful support for retention and was required to be refunded to the applicants. Case-Laws VAT and Sales Tax Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160994