Adjustment of refund towards amount of tax due without any notice is unjustified

TML Business Services Limited Vs Deputy Commissioner of State Tax (Bombay High Court)

Facts- Petitioner statedly is a limited company engaged in procuring vehicles from Tata Motors Limited (“TML”) and selling them to dealers within and outside the State of Maharashtra.

Pursuant to an assessment u/s. 23 of the Maharashtra Value Added Tax Act, 2002 for F.Y. 2010-2011, AO passed an Assessment Order raising a demand of Rs. 17,76,93,422 including tax and interest. Aggrieved

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