https://www.taxtmi.com/caselaws?id=280598 The High Court set aside a notice of default assessment of tax and interest under Section 32 of the DVAT Act, deeming it an abuse of statutory powers aimed at delaying or defeating a refund claim. The Court directed the Department to promptly refund the Petitioner and any additional amounts previously withheld. The judgment emphasized preventing misuse of statutory powers and ensuring fairness in dealing with refund claims. The Petitioner was granted the right to seek legal remedies if the Department failed to comply with the Court's directives, ensuring accountability and fairness in tax assessment matters. en-us Wed, 19 Apr 2017 00:00:00 +0530 Mon, 13 May 2019 06:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280598 The High Court set aside a notice of default assessment of tax and interest under Section 32 of the DVAT Act, deeming it an abuse of statutory powers aimed at delaying or defeating a refund claim. The Court directed the Department to promptly refund the Petitioner and any additional amounts previously withheld. The judgment emphasized preventing misuse of statutory powers and ensuring fairness in dealing with refund claims. The Petitioner was granted the right to seek legal remedies if the Department failed to comply with the Court's directives, ensuring accountability and fairness in tax assessment matters. Case-Laws VAT and Sales Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280598