https://www.taxtmi.com/caselaws?id=270631 The High Court treated the assessment/rectification order as appealable and directed that any appeal filed within 30 days of receipt of the certified copy must be heard on merits and not rejected on limitation grounds. It also permitted the petitioners to seek interest on the refunded amount by representation within four weeks, requiring the authority to decide that representation within six weeks and, if interest is found payable, to release payment within two weeks thereafter. The directions preserve a substantive appellate remedy and provide a time-bound mechanism for adjudication and payment of interest on delayed refund. en-us Tue, 29 Sep 2015 00:00:00 +0530 Tue, 12 Jan 2016 00:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270631 The High Court treated the assessment/rectification order as appealable and directed that any appeal filed within 30 days of receipt of the certified copy must be heard on merits and not rejected on limitation grounds. It also permitted the petitioners to seek interest on the refunded amount by representation within four weeks, requiring the authority to decide that representation within six weeks and, if interest is found payable, to release payment within two weeks thereafter. The directions preserve a substantive appellate remedy and provide a time-bound mechanism for adjudication and payment of interest on delayed refund. Case-Laws VAT and Sales Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270631