https://www.taxtmi.com/caselaws?id=433245 The tribunal dismissed the appeal, upholding that adjustments under Rule 6(4A) should be made in the immediate succeeding month or quarter. The appellant's failure to inform the department, provide evidence, and the unreasonable delay in adjustment led to the dismissal. The tribunal stressed strict adherence to statutory language and procedures, emphasizing that the term "succeeding" means the next immediate period to avoid absurdity and maintain statutory procedure. en-us Mon, 23 Jan 2023 00:00:00 +0530 Tue, 24 Jan 2023 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433245 The tribunal dismissed the appeal, upholding that adjustments under Rule 6(4A) should be made in the immediate succeeding month or quarter. The appellant's failure to inform the department, provide evidence, and the unreasonable delay in adjustment led to the dismissal. The tribunal stressed strict adherence to statutory language and procedures, emphasizing that the term "succeeding" means the next immediate period to avoid absurdity and maintain statutory procedure. Case-Laws Service Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433245