https://www.taxtmi.com/caselaws?id=182107 Withholding of a provisional VAT refund requires both a pending appeal, further proceeding or other proceeding concerning the refund order and a recorded opinion that payment is likely to adversely affect revenue. Absence of either jurisdictional precondition makes the withholding action unsustainable. An appellate remedy does not bar writ jurisdiction where the challenge concerns the authority's lack of jurisdiction to invoke the withholding power. The refund was directed to be released 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 VAT refund requires both a pending appeal, further proceeding or other proceeding concerning the refund order and a recorded opinion that payment is likely to adversely affect revenue. Absence of either jurisdictional precondition makes the withholding action unsustainable. An appellate remedy does not bar writ jurisdiction where the challenge concerns the authority's lack of jurisdiction to invoke the withholding power. The refund was directed to be released with interest. Case-Laws VAT and Sales Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182107