https://www.taxtmi.com/caselaws?id=388878 A belated request to adjust or refund the unallowed balance of tax exemption was rejected because the relevant KST assessment orders had already attained finality and no timely challenge had been made to the entitlement certificate or assessments. The court noted that the revised entitlement certificate had already been acted upon, the earlier VAT-related directions had been complied with, and there was no subsisting to reopen concluded assessments through rectification. The claim was also held to be barred by limitation, so the impugned endorsement was sustained and the writ petition failed. en-us Thu, 24 Oct 2019 00:00:00 +0530 Mon, 25 Nov 2019 19:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388878 A belated request to adjust or refund the unallowed balance of tax exemption was rejected because the relevant KST assessment orders had already attained finality and no timely challenge had been made to the entitlement certificate or assessments. The court noted that the revised entitlement certificate had already been acted upon, the earlier VAT-related directions had been complied with, and there was no subsisting to reopen concluded assessments through rectification. The claim was also held to be barred by limitation, so the impugned endorsement was sustained and the writ petition failed. Case-Laws VAT and Sales Tax Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388878