https://www.taxtmi.com/caselaws?id=765632 A circular governing VAT audit procedure cannot be used to invalidate revisional orders passed under the Assam Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956, especially where the revisional orders were based on enquiry material and no fraud, collusion or perversity was shown. The document also states that a pre-deposit made in revision is not tax payment; once revision is allowed, the amount becomes refundable after lawful adjustment, if any. Where the refund is withheld despite directions for fresh assessment, statutory interest is payable on the delayed refund, and a show cause notice inconsistent with the revisional outcome cannot survive. en-us Tue, 21 Jan 2025 00:00:00 +0530 Thu, 06 Feb 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765632 A circular governing VAT audit procedure cannot be used to invalidate revisional orders passed under the Assam Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956, especially where the revisional orders were based on enquiry material and no fraud, collusion or perversity was shown. The document also states that a pre-deposit made in revision is not tax payment; once revision is allowed, the amount becomes refundable after lawful adjustment, if any. Where the refund is withheld despite directions for fresh assessment, statutory interest is payable on the delayed refund, and a show cause notice inconsistent with the revisional outcome cannot survive. Case-Laws VAT / Sales Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765632