https://www.taxtmi.com/caselaws?id=160660 Refund under the Andhra Pradesh General Sales Tax Act must be processed through the statutory mechanism, and withholding is permitted only in the limited circumstances expressly set out in section 33-C, such as a pending proceeding under the Act or a risk of adverse revenue impact with the required approval. Where those conditions are absent, the assessing authority cannot retain the refund merely because review orders from the Commercial Tax Commissioner are awaited. The refund application must instead be considered and disposed of under the Act, including the enquiry contemplated by section 33-BB. en-us Tue, 11 Jul 2000 00:00:00 +0530 Sat, 21 Dec 2013 15:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160660 Refund under the Andhra Pradesh General Sales Tax Act must be processed through the statutory mechanism, and withholding is permitted only in the limited circumstances expressly set out in section 33-C, such as a pending proceeding under the Act or a risk of adverse revenue impact with the required approval. Where those conditions are absent, the assessing authority cannot retain the refund merely because review orders from the Commercial Tax Commissioner are awaited. The refund application must instead be considered and disposed of under the Act, including the enquiry contemplated by section 33-BB. Case-Laws VAT and Sales Tax Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160660