https://www.taxtmi.com/caselaws?id=767895 Delhi HC held that revenue's adjustment of petitioner's refund against outstanding demands was unsustainable. The court found that mandatory provisions under Section 245 were not followed as no prior notice was issued before adjustment. While acknowledging that refund adjustment can constitute coercive measure in some cases, the court emphasized that proper procedural requirements must be met. The petition was allowed, revenue's adjustment action was set aside, and refund amount was directed to be paid to petitioner with applicable interest within eight weeks. en-us Mon, 17 Mar 2025 00:00:00 +0530 Tue, 09 Jun 2026 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767895 Delhi HC held that revenue's adjustment of petitioner's refund against outstanding demands was unsustainable. The court found that mandatory provisions under Section 245 were not followed as no prior notice was issued before adjustment. While acknowledging that refund adjustment can constitute coercive measure in some cases, the court emphasized that proper procedural requirements must be met. The petition was allowed, revenue's adjustment action was set aside, and refund amount was directed to be paid to petitioner with applicable interest within eight weeks. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767895