https://www.taxtmi.com/caselaws?id=331041 Refund arising from an assessment order cannot be withheld merely because the department may initiate revisional action under the Gujarat Value Added Tax Act, 2003. Withholding requires compliance with the statutory conditions for refund restriction, including a reasoned order after hearing the dealer; absent that, the refund cannot be retained indefinitely, though limited temporary withholding may be justified where verification is needed and revenue exposure is substantial. A revisional notice calling for records for possible exercise of revisionary power is not liable to be quashed merely because the assessee disputes the need for further scrutiny or says the documents are already with the department. en-us Fri, 05 Aug 2016 00:00:00 +0530 Thu, 11 Aug 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331041 Refund arising from an assessment order cannot be withheld merely because the department may initiate revisional action under the Gujarat Value Added Tax Act, 2003. Withholding requires compliance with the statutory conditions for refund restriction, including a reasoned order after hearing the dealer; absent that, the refund cannot be retained indefinitely, though limited temporary withholding may be justified where verification is needed and revenue exposure is substantial. A revisional notice calling for records for possible exercise of revisionary power is not liable to be quashed merely because the assessee disputes the need for further scrutiny or says the documents are already with the department. Case-Laws VAT and Sales Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331041