https://www.taxtmi.com/caselaws?id=161696 Official acts and appellate orders carry a presumption of regularity, and a party alleging fabrication must rebut that presumption with cogent evidence. Certified copies of the appellate orders were treated as admissible public documents, and affidavits from the person who prepared and dispatched the orders, as well as the appellate authority, supported the claim that the appeals had been heard and decided after due opportunity. Because the department produced no material to contradict this evidence and did not examine the concerned representative, adverse inference was drawn. The appellate orders were therefore accepted as genuine and effective, and the notice demanding deposit of the adjusted refund amount was unsustainable. en-us Tue, 05 Aug 2003 00:00:00 +0530 Tue, 04 Feb 2014 15:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161696 Official acts and appellate orders carry a presumption of regularity, and a party alleging fabrication must rebut that presumption with cogent evidence. Certified copies of the appellate orders were treated as admissible public documents, and affidavits from the person who prepared and dispatched the orders, as well as the appellate authority, supported the claim that the appeals had been heard and decided after due opportunity. Because the department produced no material to contradict this evidence and did not examine the concerned representative, adverse inference was drawn. The appellate orders were therefore accepted as genuine and effective, and the notice demanding deposit of the adjusted refund amount was unsustainable. Case-Laws VAT and Sales Tax Tue, 05 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161696