https://www.taxtmi.com/caselaws?id=159377 Refund under the sales tax law cannot be withheld merely because suo motu revision proceedings have been initiated. The statutory scheme requires the assessing authority to determine excess tax paid and to grant refund by voucher or adjustment with the assessment order, and withholding is permissible only where the specific statutory conditions are satisfied and a competent order is passed under the withholding provision. In the absence of such an order, the authority remains bound to release the refund or give permissible adjustment, together with statutory interest where applicable. The writ petition therefore succeeded and the authorities were directed to act in accordance with the statutory refund mechanism. en-us Tue, 08 Apr 1997 00:00:00 +0530 Fri, 22 Nov 2013 17:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159377 Refund under the sales tax law cannot be withheld merely because suo motu revision proceedings have been initiated. The statutory scheme requires the assessing authority to determine excess tax paid and to grant refund by voucher or adjustment with the assessment order, and withholding is permissible only where the specific statutory conditions are satisfied and a competent order is passed under the withholding provision. In the absence of such an order, the authority remains bound to release the refund or give permissible adjustment, together with statutory interest where applicable. The writ petition therefore succeeded and the authorities were directed to act in accordance with the statutory refund mechanism. Case-Laws VAT and Sales Tax Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159377