https://www.taxtmi.com/caselaws?id=776947 Subsidy approved for release to an industrial unit through a nodal agency can fall within the recovery mechanism under Section 44 of the Assam Value Added Tax Act, 2003, because money that has become due to the dealer may be attached before disbursement. A communication asking the nodal agency to withhold release until tax clearance was therefore not treated as lacking jurisdiction. However, recovery must be limited to the actual tax dues, and where the figures of default were not reconciled with prior payments, the demand could not stand as issued. The authorities were required to give notice, verify payments, determine the correct liability, and then proceed in accordance with law. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776947 Subsidy approved for release to an industrial unit through a nodal agency can fall within the recovery mechanism under Section 44 of the Assam Value Added Tax Act, 2003, because money that has become due to the dealer may be attached before disbursement. A communication asking the nodal agency to withhold release until tax clearance was therefore not treated as lacking jurisdiction. However, recovery must be limited to the actual tax dues, and where the figures of default were not reconciled with prior payments, the demand could not stand as issued. The authorities were required to give notice, verify payments, determine the correct liability, and then proceed in accordance with law. Case-Laws VAT / Sales Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776947