https://www.taxtmi.com/caselaws?id=437428 An adverse adjustment of a later refund against earlier tax dues cannot be sustained where it is made without prior notice and an opportunity of hearing, particularly when a settlement application is pending and the assessee has sought to keep the refund on hold. The court treated the absence of communication and abrupt adjustment as a breach of natural justice and held the adjustment liable to be set aside. It also held that the existence of a statutory appeal does not bar writ relief where the challenge is founded on procedural illegality going to the root of the action. The matter was remanded for fresh consideration after hearing the assessee and passing a reasoned order. en-us Thu, 04 May 2023 00:00:00 +0530 Fri, 05 May 2023 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437428 An adverse adjustment of a later refund against earlier tax dues cannot be sustained where it is made without prior notice and an opportunity of hearing, particularly when a settlement application is pending and the assessee has sought to keep the refund on hold. The court treated the absence of communication and abrupt adjustment as a breach of natural justice and held the adjustment liable to be set aside. It also held that the existence of a statutory appeal does not bar writ relief where the challenge is founded on procedural illegality going to the root of the action. The matter was remanded for fresh consideration after hearing the assessee and passing a reasoned order. Case-Laws VAT and Sales Tax Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437428