https://www.taxtmi.com/caselaws?id=404480 Money collected or retained without authority of law cannot be withheld merely because the claimant was an unregistered dealer, and a refund claim based on such deposit must be examined on its merits within the statutory framework. The text notes that absence of an assessed tax liability did not by itself justify rejection of the refund claim, and that factual verification was necessary in light of the limitation provisions governing assessment under the Jharkhand Value Added Tax Act, 2005. The rejection orders were not sustainable and the matter was required to be reconsidered in accordance with law. en-us Tue, 09 Feb 2021 00:00:00 +0530 Mon, 27 Dec 2021 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404480 Money collected or retained without authority of law cannot be withheld merely because the claimant was an unregistered dealer, and a refund claim based on such deposit must be examined on its merits within the statutory framework. The text notes that absence of an assessed tax liability did not by itself justify rejection of the refund claim, and that factual verification was necessary in light of the limitation provisions governing assessment under the Jharkhand Value Added Tax Act, 2005. The rejection orders were not sustainable and the matter was required to be reconsidered in accordance with law. Case-Laws VAT and Sales Tax Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404480