https://www.taxtmi.com/caselaws?id=312308 Delhi HC allowed writ petition challenging refund adjustment. Court held that tax demands cannot be adjusted against refund claims while objections remain pending before OHA, as demand has not crystallized until objections are decided. Relying on Flipkart precedent, HC ruled that adjustments made for FY 2010-11 and Q1 FY 2017-18 were contrary to Section 38 of the Act. Court found Section 74(9) deeming fiction applied where OHA failed to decide objections within 15 days, rendering demand unenforceable. Hearing Notice dated 24 May 2022 was quashed and Refund Order of 29 April 2022 set aside regarding adjustment of Rs. 13,60,14,547. en-us Tue, 26 Sep 2023 00:00:00 +0530 Sun, 11 Feb 2024 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312308 Delhi HC allowed writ petition challenging refund adjustment. Court held that tax demands cannot be adjusted against refund claims while objections remain pending before OHA, as demand has not crystallized until objections are decided. Relying on Flipkart precedent, HC ruled that adjustments made for FY 2010-11 and Q1 FY 2017-18 were contrary to Section 38 of the Act. Court found Section 74(9) deeming fiction applied where OHA failed to decide objections within 15 days, rendering demand unenforceable. Hearing Notice dated 24 May 2022 was quashed and Refund Order of 29 April 2022 set aside regarding adjustment of Rs. 13,60,14,547. Case-Laws VAT and Sales Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312308