https://www.taxtmi.com/caselaws?id=461600 Where the revenue owed refundable tax to the assessee and the assessee sought to set it off against liability under an amnesty scheme, a procedural objection to the online adjustment mechanism could not defeat substantive relief when the objection was untenable. The High Court upheld the adjustment of the refund toward the amnesty liability and rejected the State's challenge to that relief, leaving the direction in favour of the assessee intact. en-us Mon, 25 Jan 2021 00:00:00 +0530 Tue, 15 Apr 2025 19:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461600 Where the revenue owed refundable tax to the assessee and the assessee sought to set it off against liability under an amnesty scheme, a procedural objection to the online adjustment mechanism could not defeat substantive relief when the objection was untenable. The High Court upheld the adjustment of the refund toward the amnesty liability and rejected the State's challenge to that relief, leaving the direction in favour of the assessee intact. Case-Laws VAT / Sales Tax Mon, 25 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461600