https://www.taxtmi.com/caselaws?id=412808 Refund payable under the CST Act could not be unilaterally adjusted against admitted interest dues under the Orissa Entry Tax Act in the absence of express statutory authority and prior notice. The two liabilities arose under distinct enactments, and the mere fact that the same authority administered both statutes did not permit cross-adjustment or garnishee-type recovery. The adjustment order was therefore unsustainable and the refund could not be withheld on that basis, while the department retained the right to recover the admitted interest liability separately in accordance with law. en-us Wed, 22 Sep 2021 00:00:00 +0530 Tue, 08 Mar 2022 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412808 Refund payable under the CST Act could not be unilaterally adjusted against admitted interest dues under the Orissa Entry Tax Act in the absence of express statutory authority and prior notice. The two liabilities arose under distinct enactments, and the mere fact that the same authority administered both statutes did not permit cross-adjustment or garnishee-type recovery. The adjustment order was therefore unsustainable and the refund could not be withheld on that basis, while the department retained the right to recover the admitted interest liability separately in accordance with law. Case-Laws VAT and Sales Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412808