https://www.taxtmi.com/caselaws?id=443384 HC partly allowed the writ petition, quashing the impugned adjustment order dated 18.11.2022 as contrary to the mandate of Sections 38, 39 and 59 of the DVAT Act. The Court held that, since the statutory procedure for adjustment of refund against alleged tax demand was not followed, the assessee was entitled to refund of the claimed Input Tax Credit. The respondent was directed to refund specified amounts for the relevant tax periods along with interest under Section 42 from the dates they fell due until realization. As regards the impugned default notices of tax and interest, the HC held that the assessee's remedy lies in filing a statutory appeal under Section 74 DVAT Act. en-us Thu, 21 Sep 2023 00:00:00 +0530 Fri, 12 Dec 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443384 HC partly allowed the writ petition, quashing the impugned adjustment order dated 18.11.2022 as contrary to the mandate of Sections 38, 39 and 59 of the DVAT Act. The Court held that, since the statutory procedure for adjustment of refund against alleged tax demand was not followed, the assessee was entitled to refund of the claimed Input Tax Credit. The respondent was directed to refund specified amounts for the relevant tax periods along with interest under Section 42 from the dates they fell due until realization. As regards the impugned default notices of tax and interest, the HC held that the assessee's remedy lies in filing a statutory appeal under Section 74 DVAT Act. Case-Laws VAT / Sales Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443384