https://www.taxtmi.com/caselaws?id=246057 Section 44 of the VAT Act operates only as a recovery mechanism and cannot be used to determine tax liability before assessment or quantified demand by the competent authority. On that basis, a straightaway recovery notice issued without prior quantification was impermissible, and the notice and confirming appellate order could not stand. The tribunal, however, had gone beyond the permissible stage by deciding the substantive dispute over adjustment of export benefits against the VAT incentive limit, even though adjudication on the merits had not yet arisen. Its findings on that issue were therefore unsustainable and nullified. en-us Fri, 04 Apr 2014 00:00:00 +0530 Wed, 06 Aug 2014 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246057 Section 44 of the VAT Act operates only as a recovery mechanism and cannot be used to determine tax liability before assessment or quantified demand by the competent authority. On that basis, a straightaway recovery notice issued without prior quantification was impermissible, and the notice and confirming appellate order could not stand. The tribunal, however, had gone beyond the permissible stage by deciding the substantive dispute over adjustment of export benefits against the VAT incentive limit, even though adjudication on the merits had not yet arisen. Its findings on that issue were therefore unsustainable and nullified. Case-Laws VAT and Sales Tax Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246057