https://www.taxtmi.com/caselaws?id=162214 Refund may be withheld under section 44 of the Haryana General Sales Tax Act, 1973 only where pending appeal, review or other proceedings are accompanied by a reasoned and supportable opinion that releasing the amount is likely to prejudice subsequent recovery. Mere pendency of proceedings does not satisfy this condition. No material supported the conclusion that recovery would be jeopardised, particularly given the assessee's status as a Government company. The withholding order was therefore unsustainable, requiring release of the refund with statutory interest, if applicable. 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 may be withheld under section 44 of the Haryana General Sales Tax Act, 1973 only where pending appeal, review or other proceedings are accompanied by a reasoned and supportable opinion that releasing the amount is likely to prejudice subsequent recovery. Mere pendency of proceedings does not satisfy this condition. No material supported the conclusion that recovery would be jeopardised, particularly given the assessee's status as a Government company. The withholding order was therefore unsustainable, requiring release of the refund with statutory interest, if applicable. Case-Laws VAT and Sales Tax Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162214