https://www.taxtmi.com/caselaws?id=405693 Verification of a refund claim was treated as within the assessing authority's authorised scope, and the subsequent reassessment was upheld where irregularities emerged in the deduction claims and the invoices did not separately disclose tax collection. The revisional court found no patent error, no breach of any statutory provision, and no jurisdictional illegality in the verification leading to reassessment. It also declined to disturb concurrent factual findings recorded by the lower authorities, with the Revenue's position sustained. en-us Fri, 26 Feb 2021 00:00:00 +0530 Wed, 16 Jun 2021 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405693 Verification of a refund claim was treated as within the assessing authority's authorised scope, and the subsequent reassessment was upheld where irregularities emerged in the deduction claims and the invoices did not separately disclose tax collection. The revisional court found no patent error, no breach of any statutory provision, and no jurisdictional illegality in the verification leading to reassessment. It also declined to disturb concurrent factual findings recorded by the lower authorities, with the Revenue's position sustained. Case-Laws VAT and Sales Tax Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405693