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of <h1>Commissioner Can Withhold Tax Refunds Under Section 39 of Delhi VAT Act if Audit or Proceeding is Pending.</h1> Section 39 of the Delhi Value Added Tax Act, 2004, grants the Commissioner the authority to withhold tax refunds if a proceeding, including an audit, is pending against the person entitled to the refund. If the Commissioner believes that issuing the refund could adversely affect revenue and recovery might be challenging, they may either require a security equal to the refund amount or withhold the refund until the proceeding concludes. If the refund is eventually granted following an appeal or further proceeding, the person is entitled to interest as specified under section 42(1) of the Act.
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