https://www.taxtmi.com/caselaws?id=345201 Refund adjustment against alleged tax dues cannot be sustained where the dealer was not given notice or an opportunity to object. Because the adjustment was made while earlier assessment and rectification proceedings were already remitted for reconsideration, the refund issue and any consequential demand had to be examined afresh after hearing the dealer. The adjustment order was therefore held unsustainable for breach of natural justice, set aside, and the matter remanded for fresh consideration after notice and objections. en-us Mon, 03 Jul 2017 00:00:00 +0530 Wed, 12 Jul 2017 07:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345201 Refund adjustment against alleged tax dues cannot be sustained where the dealer was not given notice or an opportunity to object. Because the adjustment was made while earlier assessment and rectification proceedings were already remitted for reconsideration, the refund issue and any consequential demand had to be examined afresh after hearing the dealer. The adjustment order was therefore held unsustainable for breach of natural justice, set aside, and the matter remanded for fresh consideration after notice and objections. Case-Laws VAT and Sales Tax Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345201