High Court Invalidates Tax Adjustment u/s 245, Declares Non-Payment Under SVLDRS Scheme as Default.

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....Defaulter under the SVLDRS scheme or not - failure to pay the amount mentioned in SVLDRS-3 in time - Seeking adjustment of refund under Income Tax with amount payable under SVLDRS - Merely because the Principal Chief Commissioner of Income Tax accorded approval for adjusting income tax refund against dues to the Service Tax Department, the action of the 3rd respondent, which is per se illegal and in violation of Section 245 of the Income Tax Act, 1961, does not get validated - HC....