Court Orders Tax Refund for Excessive Adjustments Over 20% Without Invoking Section 245, Ensuring Procedural Compliance.

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....Refund of adjustments made in excess of 20% of the disputed tax demands - s per mandate of law as well as the fact that refunds have been adjusted against outstanding tax demand by the Authority without invoking Section 245 of the Act and/or without following the due procedure prescribed - the petitioner is entitled to refund of adjustments made in excess of 20% of the disputed tax demands. - HC....