https://www.taxtmi.com/highlights?id=74825 Adjustment of Demand with the Refund while objections were pending - The High Court held that, the respondents do not dispute that the objections tendered by the petitioner before the OHA remain pending on its board. The demand for the first quarter of FY 2017-2018 is clearly rendered unenforceable and could not have been adjusted against the refund as claimed by the petitioner for the first quarter of FY 2016-2017. This aspect is clearly covered by the decision in Flipkart. - Refund directed to be allowed. en-us Sun, 11 Feb 2024 14:34:38 +0530 Sun, 11 Feb 2024 14:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74825 Adjustment of Demand with the Refund while objections were pending - The High Court held that, the respondents do not dispute that the objections tendered by the petitioner before the OHA remain pending on its board. The demand for the first quarter of FY 2017-2018 is clearly rendered unenforceable and could not have been adjusted against the refund as claimed by the petitioner for the first quarter of FY 2016-2017. This aspect is clearly covered by the decision in Flipkart. - Refund directed to be allowed. Highlights VAT and Sales Tax Sun, 11 Feb 2024 14:34:38 +0530 https://www.taxtmi.com/highlights?id=74825