https://www.taxtmi.com/caselaws?id=163347 Refund under the Haryana General Sales Tax Act could be withheld only where the statutory preconditions were met and the authority's opinion that release would prejudice recovery was supportable on the record. Because the State did not dispute the assessee's turnover and refund position and showed no basis for likely revenue prejudice, the withholding order was unsustainable and was quashed. Once withholding was held invalid, delay in releasing the refund could not be justified by pending proceedings, and interest on the delayed refund followed. The assessee was therefore entitled to refund with interest, including interest on the earlier delayed amount, together with costs. en-us Fri, 28 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163347 Refund under the Haryana General Sales Tax Act could be withheld only where the statutory preconditions were met and the authority's opinion that release would prejudice recovery was supportable on the record. Because the State did not dispute the assessee's turnover and refund position and showed no basis for likely revenue prejudice, the withholding order was unsustainable and was quashed. Once withholding was held invalid, delay in releasing the refund could not be justified by pending proceedings, and interest on the delayed refund followed. The assessee was therefore entitled to refund with interest, including interest on the earlier delayed amount, together with costs. Case-Laws VAT and Sales Tax Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163347