Revenue Department has no power to re-adjudicate or re-quantify Refund Order
Last updated: 19 December 2023
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of GET and D India Limited v. Deputy Commissioner (ST) [W.P. No. 2460 & 3674 of 2023 dated November 16, 2023] directed the Revenue Department to refund the amount of tax as per refund order thereby holding that, the Notice cannot be issued when the excess tax amount has already been assessed and Revenue Department has passed the Refund Order. Also, the Revenue Department is not empowered to re-adjudicate or re-quantify while passing the Refund Order. Therefore, the Petitioner is entitled for the refund.
Citation :
W.P. No. 2460 & 3674 of 2023 dated November 16, 2023
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Bimal Jain
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