https://www.taxtmi.com/caselaws?id=392933 Recovery under a special statutory recovery mechanism was treated as sustainable where the dealer had not responded to assessment notices, and the later challenge to the assessment did not by itself invalidate the bank recovery. The Court also held that immediate refund was not due at that stage because actual tax liability, including tax, penalty and interest, still had to be redetermined after remand. Any refund would arise only if fresh adjudication showed that the amount already recovered exceeded the lawful dues. en-us Mon, 18 Nov 2019 00:00:00 +0530 Tue, 03 Mar 2020 10:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392933 Recovery under a special statutory recovery mechanism was treated as sustainable where the dealer had not responded to assessment notices, and the later challenge to the assessment did not by itself invalidate the bank recovery. The Court also held that immediate refund was not due at that stage because actual tax liability, including tax, penalty and interest, still had to be redetermined after remand. Any refund would arise only if fresh adjudication showed that the amount already recovered exceeded the lawful dues. Case-Laws VAT and Sales Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392933