https://www.taxtmi.com/caselaws?id=182107 Withholding of a provisional refund under the Gujarat VAT Act is permissible only if the refund order is itself the subject of an appeal, further proceeding, or other proceeding under the Act, and the competent authority records an opinion that release is likely to adversely affect revenue. Where those jurisdictional preconditions are absent, the withholding order is invalid and cannot be sustained. The note also explains that an alternative appellate remedy does not bar writ relief under Article 226 when the impugned action is challenged for want of jurisdiction. Consequential relief follows from the invalid exercise of power, including release of the refund with interest. en-us Tue, 08 Mar 2016 00:00:00 +0530 Tue, 03 May 2016 09:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182107 Withholding of a provisional refund under the Gujarat VAT Act is permissible only if the refund order is itself the subject of an appeal, further proceeding, or other proceeding under the Act, and the competent authority records an opinion that release is likely to adversely affect revenue. Where those jurisdictional preconditions are absent, the withholding order is invalid and cannot be sustained. The note also explains that an alternative appellate remedy does not bar writ relief under Article 226 when the impugned action is challenged for want of jurisdiction. Consequential relief follows from the invalid exercise of power, including release of the refund with interest. Case-Laws VAT and Sales Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182107