https://www.taxtmi.com/caselaws?id=421632 Amounts deposited without an assessment order or enforceable demand could not be retained where assessment was barred by limitation, and the refund claim could not be rejected merely because the dealer was unregistered. The court noted that the statutory concept of self-assessment applied to registered dealers, so the plea of admitted tax payment on self-assessment was untenable on these facts. In the absence of any crystallised tax liability, the refund issue had to be reconsidered by the competent authority in accordance with law, while the penalty challenge was not pressed. en-us Tue, 12 Apr 2022 00:00:00 +0530 Fri, 29 Apr 2022 08:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421632 Amounts deposited without an assessment order or enforceable demand could not be retained where assessment was barred by limitation, and the refund claim could not be rejected merely because the dealer was unregistered. The court noted that the statutory concept of self-assessment applied to registered dealers, so the plea of admitted tax payment on self-assessment was untenable on these facts. In the absence of any crystallised tax liability, the refund issue had to be reconsidered by the competent authority in accordance with law, while the penalty challenge was not pressed. Case-Laws VAT and Sales Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421632