Recovery of tax without service of assessment order held unlawful; refund with interest unless assessment served by 31.03.2026

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....Recovery of tax without prior service of the assessment order was treated as lacking authority of law where the department effected recovery but failed to supply the assessment or demand notice; this deficiency rendered the recovery unlawful and triggers an operative obligation to refund the amounts recovered with interest. The refund obligation is subject to an exception: if the tax authority can trace and serve the assessment order raising the demand by the specified deadline, no refund is required and the taxpayer remains subject to the statutory remedy to challenge the assessment within the prescribed time limit.....