https://www.taxtmi.com/caselaws?id=160546 Refund of penalty under the Haryana General Sales Tax Act could not be withheld merely because the appellate order had been referred in revision; withholding was permissible only under the statute and on the specified grounds. A mere reference for revision, without an order under the withholding provision and without the required statutory basis, did not justify retention of the deposited amount. Once refund became due, the delay in repayment attracted interest, subject to adjustment against any outstanding demand within the permitted period. The dealer was therefore entitled to refund of the penalty amount with interest, and the refusal to release the refund was held unjustified. en-us Thu, 06 Jul 2000 00:00:00 +0530 Thu, 19 Dec 2013 18:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160546 Refund of penalty under the Haryana General Sales Tax Act could not be withheld merely because the appellate order had been referred in revision; withholding was permissible only under the statute and on the specified grounds. A mere reference for revision, without an order under the withholding provision and without the required statutory basis, did not justify retention of the deposited amount. Once refund became due, the delay in repayment attracted interest, subject to adjustment against any outstanding demand within the permitted period. The dealer was therefore entitled to refund of the penalty amount with interest, and the refusal to release the refund was held unjustified. Case-Laws VAT and Sales Tax Thu, 06 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160546