https://www.taxtmi.com/caselaws?id=259266 The High Court ruled in favor of the petitioner, holding that the delay in deciding reassessment proceedings was unjustifiable. The court deemed denying the refund solely on the grounds of pending reassessment proceedings as illegal and arbitrary. It directed the appropriate authority to refund the amounts due to the petitioner within one month, subject to the final decision on the reassessment proceedings. The court emphasized that any delay was attributable to the authorities and not the petitioner, making the rule absolute in favor of the petitioner without costs. en-us Thu, 23 Apr 2015 00:00:00 +0530 Tue, 05 May 2015 07:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259266 The High Court ruled in favor of the petitioner, holding that the delay in deciding reassessment proceedings was unjustifiable. The court deemed denying the refund solely on the grounds of pending reassessment proceedings as illegal and arbitrary. It directed the appropriate authority to refund the amounts due to the petitioner within one month, subject to the final decision on the reassessment proceedings. The court emphasized that any delay was attributable to the authorities and not the petitioner, making the rule absolute in favor of the petitioner without costs. Case-Laws VAT and Sales Tax Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259266