https://www.taxtmi.com/caselaws?id=182107 The court found that the order withholding the provisional refund was illegal and lacked jurisdiction as it did not meet the conditions under Section 39 of the GVAT Act. The court emphasized that procedural requirements were not followed, rendering the order procedurally defective. Despite arguments for alternative remedies, the court allowed the petition, quashed the impugned order, and directed the respondents to disburse the refund with interest as per the provisional refund orders. The rule was made absolute with no order as to costs. 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 The court found that the order withholding the provisional refund was illegal and lacked jurisdiction as it did not meet the conditions under Section 39 of the GVAT Act. The court emphasized that procedural requirements were not followed, rendering the order procedurally defective. Despite arguments for alternative remedies, the court allowed the petition, quashed the impugned order, and directed the respondents to disburse the refund with interest as per the provisional refund orders. The rule was made absolute with no order as to costs. Case-Laws VAT and Sales Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182107