https://www.taxtmi.com/caselaws?id=162214 Refund withholding under the Haryana General Sales Tax Act is justified only where pending appellate or other proceedings are accompanied by a reasoned opinion that immediate refund is likely to prejudice recovery. Mere pendency of review or higher proceedings, without material showing a real risk to recovery, is insufficient. The note also draws support from analogous income-tax refund provisions to show that the withholding power is exceptional and must be exercised on supportable grounds, not as a routine consequence of pending litigation. On the stated facts, the withholding was unsustainable and refund release was directed. en-us Tue, 06 Jul 2004 00:00:00 +0530 Thu, 20 Feb 2014 18:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162214 Refund withholding under the Haryana General Sales Tax Act is justified only where pending appellate or other proceedings are accompanied by a reasoned opinion that immediate refund is likely to prejudice recovery. Mere pendency of review or higher proceedings, without material showing a real risk to recovery, is insufficient. The note also draws support from analogous income-tax refund provisions to show that the withholding power is exceptional and must be exercised on supportable grounds, not as a routine consequence of pending litigation. On the stated facts, the withholding was unsustainable and refund release was directed. Case-Laws VAT and Sales Tax Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162214