https://www.taxtmi.com/caselaws?id=306449 Where a dealer filed returns and paid tax, but the authority did not complete assessment within the statutory period, the tax could not be retained by relying on refund-set-off conditions in Rule 44. The Gujarat High Court held that, in the absence of any default under Section 41(3) or Section 41(4) and without a timely assessment under Section 42, the refund claim remained maintainable. The State was therefore directed to return the tax amount with interest. en-us Fri, 23 Mar 2012 00:00:00 +0530 Tue, 31 Jan 2023 12:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306449 Where a dealer filed returns and paid tax, but the authority did not complete assessment within the statutory period, the tax could not be retained by relying on refund-set-off conditions in Rule 44. The Gujarat High Court held that, in the absence of any default under Section 41(3) or Section 41(4) and without a timely assessment under Section 42, the refund claim remained maintainable. The State was therefore directed to return the tax amount with interest. Case-Laws VAT and Sales Tax Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306449