https://www.taxtmi.com/caselaws?id=210829 Section 51 of the Maharashtra Value Added Tax Act permits the Commissioner to seek a bank guarantee and further information from dealers covered by Section 51(3), but once the guarantee is furnished the refund due must be granted within one month under the non obstante clause, even if additional information remains pending. The provision allows reasonable verification to protect public revenue, and excess refund can later be recovered with interest if the amount found due is lower. The scheme therefore permits scrutiny, but not indefinite delay; the authorities were directed to complete verification expeditiously and process any refund found payable provisionally and preferably within one month. en-us Thu, 09 Feb 2012 00:00:00 +0530 Thu, 25 Sep 2014 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210829 Section 51 of the Maharashtra Value Added Tax Act permits the Commissioner to seek a bank guarantee and further information from dealers covered by Section 51(3), but once the guarantee is furnished the refund due must be granted within one month under the non obstante clause, even if additional information remains pending. The provision allows reasonable verification to protect public revenue, and excess refund can later be recovered with interest if the amount found due is lower. The scheme therefore permits scrutiny, but not indefinite delay; the authorities were directed to complete verification expeditiously and process any refund found payable provisionally and preferably within one month. Case-Laws VAT and Sales Tax Thu, 09 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210829