https://www.taxtmi.com/caselaws?id=163112 The court held that the Joint Commissioner lacked jurisdiction to revise assessment orders under the repealed DST Act after the VAT Act came into force. Consequently, the court quashed the impugned order dated November 7, 2006. Additionally, the court invalidated the rejection of refund claims by the petitioner for the assessment years 1997-98 to 1999-2000, directing a re-examination of the unjust enrichment issue regarding the passing on of tax burden to dealers and distributors within six weeks. No costs were awarded in either writ petition. en-us Fri, 23 May 2008 00:00:00 +0530 Sat, 06 Dec 2014 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163112 The court held that the Joint Commissioner lacked jurisdiction to revise assessment orders under the repealed DST Act after the VAT Act came into force. Consequently, the court quashed the impugned order dated November 7, 2006. Additionally, the court invalidated the rejection of refund claims by the petitioner for the assessment years 1997-98 to 1999-2000, directing a re-examination of the unjust enrichment issue regarding the passing on of tax burden to dealers and distributors within six weeks. No costs were awarded in either writ petition. Case-Laws VAT and Sales Tax Fri, 23 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163112