https://www.taxtmi.com/caselaws?id=443654 A refund claim under the Tripura Value Added Tax Act, 2004 cannot be rejected solely because assessment orders for the relevant years have not yet been passed when the claim otherwise falls to be examined under the statutory scheme governing assessment and refund. Where excess tax was said to have been deducted and deposited, and the authority had not decided the claim on merits after giving a hearing, the rejection was unsustainable. The rejection order was set aside and the matter remanded for fresh decision under Sections 29 and 43 after affording the petitioner a reasonable opportunity of hearing. en-us Tue, 10 Jan 2023 00:00:00 +0530 Fri, 29 Sep 2023 07:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443654 A refund claim under the Tripura Value Added Tax Act, 2004 cannot be rejected solely because assessment orders for the relevant years have not yet been passed when the claim otherwise falls to be examined under the statutory scheme governing assessment and refund. Where excess tax was said to have been deducted and deposited, and the authority had not decided the claim on merits after giving a hearing, the rejection was unsustainable. The rejection order was set aside and the matter remanded for fresh decision under Sections 29 and 43 after affording the petitioner a reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443654