https://www.taxtmi.com/caselaws?id=795281 Adjustment of a refund against an earlier tax demand is impermissible where that demand remains stayed under an unchallenged interim order. The stay order, granted subject to specified deposits and recorded on the departmental portal, had attained finality before the refund adjustment. Setting off the refund against the stayed demand was therefore inconsistent with the subsisting stay and invalid. The adjusted refund must be restored with applicable interest in accordance with law. en-us Tue, 14 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795281 Adjustment of a refund against an earlier tax demand is impermissible where that demand remains stayed under an unchallenged interim order. The stay order, granted subject to specified deposits and recorded on the departmental portal, had attained finality before the refund adjustment. Setting off the refund against the stayed demand was therefore inconsistent with the subsisting stay and invalid. The adjusted refund must be restored with applicable interest in accordance with law. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795281