https://www.taxtmi.com/caselaws?id=165079 Under the Andhra Pradesh VAT Act, the statutory right to refund of excess tax under sections 38 and 39 cannot be withheld under section 40(2) merely because appeal or revisional proceedings are pending. Withholding is permissible only where the authority records a reasoned opinion, on relevant material, that granting refund is likely to adversely affect the Revenue; a bare reference to pending proceedings is insufficient. The discretion is therefore controlled and must comply with the statutory scheme, including the prescribed prior approval requirement. Administrative advice cannot override the authority vested by the Act to decide refund and withholding. en-us Wed, 03 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2014 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165079 Under the Andhra Pradesh VAT Act, the statutory right to refund of excess tax under sections 38 and 39 cannot be withheld under section 40(2) merely because appeal or revisional proceedings are pending. Withholding is permissible only where the authority records a reasoned opinion, on relevant material, that granting refund is likely to adversely affect the Revenue; a bare reference to pending proceedings is insufficient. The discretion is therefore controlled and must comply with the statutory scheme, including the prescribed prior approval requirement. Administrative advice cannot override the authority vested by the Act to decide refund and withholding. Case-Laws VAT and Sales Tax Wed, 03 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165079