https://www.taxtmi.com/caselaws?id=178174 Refund under section 52A of the Gujarat Sales Tax Act could be withheld only when the assessment order generating the refund was itself subject to appeal or another pending proceeding. Where the assessment had attained finality, no appeal, revision, reassessment or rectification was pending, and the reassessment notice had been withdrawn, withholding the refund merely because another assessee's case on the same legal issue was in appeal was not justified. The provision could not be stretched to create arbitrary detention of a final refund. The refund was therefore to be released with statutory interest. en-us Thu, 10 Jan 2013 00:00:00 +0530 Fri, 28 Apr 2017 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178174 Refund under section 52A of the Gujarat Sales Tax Act could be withheld only when the assessment order generating the refund was itself subject to appeal or another pending proceeding. Where the assessment had attained finality, no appeal, revision, reassessment or rectification was pending, and the reassessment notice had been withdrawn, withholding the refund merely because another assessee's case on the same legal issue was in appeal was not justified. The provision could not be stretched to create arbitrary detention of a final refund. The refund was therefore to be released with statutory interest. Case-Laws VAT and Sales Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178174