https://www.taxtmi.com/caselaws?id=161160 Refund could be withheld under section 14-D of the Orissa Sales Tax Act only if the Commissioner recorded a reasoned opinion, based on relevant material, that granting the refund was likely to adversely affect the Revenue. A mere reference to pending proceedings or the provision itself was insufficient, and the required statutory precondition had to appear on the record. As no such recorded opinion or proper enquiry was shown, the withholding order was invalid and was set aside. The matter was remitted for fresh consideration in accordance with law, leaving the refund claim to be reconsidered on proper application of mind. en-us Wed, 06 Aug 1997 00:00:00 +0530 Tue, 07 Jan 2014 18:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161160 Refund could be withheld under section 14-D of the Orissa Sales Tax Act only if the Commissioner recorded a reasoned opinion, based on relevant material, that granting the refund was likely to adversely affect the Revenue. A mere reference to pending proceedings or the provision itself was insufficient, and the required statutory precondition had to appear on the record. As no such recorded opinion or proper enquiry was shown, the withholding order was invalid and was set aside. The matter was remitted for fresh consideration in accordance with law, leaving the refund claim to be reconsidered on proper application of mind. Case-Laws VAT and Sales Tax Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161160