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Del. HC: Pre-Deposit Before OHA Can’t be Adjusted Against Other Tax Dues - (23 Aug 2023)

SALES TAX/VAT

Delhi High Court while observing that pre-deposit does not have the character of a tax or duty, has held that re-deposit made before the Objection Hearing Authority (OHA) cannot be adjusted against any other tax dues.

Tags : DELHI HIGH COURT   PRE-DEPOSIT   OTHER TAX  

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