https://www.taxtmi.com/caselaws?id=329688 The High Court directed the release of refunds under the Gujarat Value Added Tax Act for the assessment years 2006-07 and 2007-08, which were granted by the Assessing Officer in the assessment order for the year 2008-09. A notice seeking to revise the assessment order of 2008-09 and deny the refund was challenged by the petitioner. The court quashed the notice, ordering the authority to address the petitioner's appeal for the remaining refund and interest. The judgment emphasized the distinction between refunds and input tax credits and the importance of following proper procedures in assessments and revisions. en-us Fri, 01 Jul 2016 00:00:00 +0530 Fri, 16 Mar 2018 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329688 The High Court directed the release of refunds under the Gujarat Value Added Tax Act for the assessment years 2006-07 and 2007-08, which were granted by the Assessing Officer in the assessment order for the year 2008-09. A notice seeking to revise the assessment order of 2008-09 and deny the refund was challenged by the petitioner. The court quashed the notice, ordering the authority to address the petitioner's appeal for the remaining refund and interest. The judgment emphasized the distinction between refunds and input tax credits and the importance of following proper procedures in assessments and revisions. Case-Laws VAT and Sales Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329688