https://www.taxtmi.com/caselaws?id=766114 Amounts retained by the department after partial adjustment under the Value Added Tax regime were held refundable after the transition to the Goods and Services Tax regime, because no GST mechanism existed to further adjust the earlier collection. The revenue did not dispute entitlement to refund of the balance amount, and the earlier direction was modified to ensure refund of the amount still lying with the department after crediting the sum already set off. Interest was also directed to be paid on the refundable balance as previously ordered. en-us Tue, 14 Jan 2025 00:00:00 +0530 Wed, 04 Jun 2025 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766114 Amounts retained by the department after partial adjustment under the Value Added Tax regime were held refundable after the transition to the Goods and Services Tax regime, because no GST mechanism existed to further adjust the earlier collection. The revenue did not dispute entitlement to refund of the balance amount, and the earlier direction was modified to ensure refund of the amount still lying with the department after crediting the sum already set off. Interest was also directed to be paid on the refundable balance as previously ordered. Case-Laws GST Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766114