https://www.taxtmi.com/caselaws?id=755246 A refund voucher issued under the TNGST Act was later superseded by a revised order passed before the writ petition was decided, and that revised order recorded liability towards resale tax and penalty. Because this material fact was not placed before the Single Judge, the earlier direction for refund with interest under Section 24(4) could not be sustained. The Madras HC therefore set aside the refund order, treating the subsequent revised assessment as decisive to the relief originally granted. en-us Tue, 02 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 08:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755246 A refund voucher issued under the TNGST Act was later superseded by a revised order passed before the writ petition was decided, and that revised order recorded liability towards resale tax and penalty. Because this material fact was not placed before the Single Judge, the earlier direction for refund with interest under Section 24(4) could not be sustained. The Madras HC therefore set aside the refund order, treating the subsequent revised assessment as decisive to the relief originally granted. Case-Laws VAT and Sales Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755246