https://www.taxtmi.com/caselaws?id=753272 Clause 4(2) of the Haryana Alternative Tax Compliance Scheme for Contractors, 2016 was found invalid to the extent it barred refund of excess tax remaining after adjustment, because the State could not retain money collected beyond lawful liability and the restriction offended Article 265. The excess amount deposited under the Scheme was therefore refundable, and the petitioners were also entitled to consequential interest under the applicable rules, including further interest for delay. The refund-rejection orders were quashed and repayment of the excess tax with interest was directed. en-us Fri, 19 Apr 2024 00:00:00 +0530 Wed, 29 May 2024 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753272 Clause 4(2) of the Haryana Alternative Tax Compliance Scheme for Contractors, 2016 was found invalid to the extent it barred refund of excess tax remaining after adjustment, because the State could not retain money collected beyond lawful liability and the restriction offended Article 265. The excess amount deposited under the Scheme was therefore refundable, and the petitioners were also entitled to consequential interest under the applicable rules, including further interest for delay. The refund-rejection orders were quashed and repayment of the excess tax with interest was directed. Case-Laws VAT and Sales Tax Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753272