Imposition of Differential Duty on Tempered Glass Despite Prior Payments: Delhi HC Directs AA to Rectify Order

The Delhi High Court has issued a directive to the Assessing Authority (AA) to rectify an order concerning differential duty demand on tempered glass. The court noted that during the initial assessment, prior payments made by the assessee were inadvertently overlooked, leading to an incorrect calculation of the outstanding duty. By ordering rectification, the High Court aims to ensure that the final duty demand accurately reflects the payments already made, thereby preventing any over-assessment and upholding the principles of fairness and accuracy in tax administration.