https://www.taxtmi.com/caselaws?id=331042 The Court found the Adjustment Order denying the refund as nonsensical and lacking crucial information, with no outstanding demand existing at the time. Despite the Order of Objection Hearing Authority (OHA) directing a fresh assessment order, the Assessing Officer (AO) failed to comply, rendering earlier default assessment notices void. Emphasizing the mandatory time limits for refunds, the Court ruled in favor of the Petitioner, directing payment of the refund amount with interest and imposing costs on the Respondent. Disciplinary action against the Value Added Tax Officer (VATO) was ordered for issuing the flawed order. en-us Fri, 05 Aug 2016 00:00:00 +0530 Tue, 28 Mar 2017 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331042 The Court found the Adjustment Order denying the refund as nonsensical and lacking crucial information, with no outstanding demand existing at the time. Despite the Order of Objection Hearing Authority (OHA) directing a fresh assessment order, the Assessing Officer (AO) failed to comply, rendering earlier default assessment notices void. Emphasizing the mandatory time limits for refunds, the Court ruled in favor of the Petitioner, directing payment of the refund amount with interest and imposing costs on the Respondent. Disciplinary action against the Value Added Tax Officer (VATO) was ordered for issuing the flawed order. Case-Laws VAT and Sales Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331042