https://www.taxtmi.com/caselaws?id=449798 A fresh tax demand could not be raised against a concluded VAT assessment without first invoking the statutorily prescribed reassessment procedure and complying with natural justice. Because the assessment had already been finalised and the disputed liability quantified and paid, the further demand and refund adjustment were unsustainable in the absence of any show cause notice or hearing. Bombay HC therefore quashed the impugned communications and directed refund of the admitted amount in accordance with law. en-us Tue, 06 Feb 2024 00:00:00 +0530 Wed, 21 Feb 2024 07:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449798 A fresh tax demand could not be raised against a concluded VAT assessment without first invoking the statutorily prescribed reassessment procedure and complying with natural justice. Because the assessment had already been finalised and the disputed liability quantified and paid, the further demand and refund adjustment were unsustainable in the absence of any show cause notice or hearing. Bombay HC therefore quashed the impugned communications and directed refund of the admitted amount in accordance with law. Case-Laws VAT and Sales Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449798