https://www.taxtmi.com/caselaws?id=332958 Under the VAT Act, once the first appellate authority allowed the assessee's appeal and directed refund, the assessing authority was required to make the refund within thirty days. Withholding refund for several months could not be justified merely by an uncommunicated stay order passed in exercise of suo motu revisional power. The Court noted that ex parte stay power exists in appropriate cases, but where the assessee is not informed, it cannot be left without a remedy. The refund was directed to be made immediately, and the assessee was required to appear before the revisional authority to receive notice and file a reply. en-us Mon, 29 Aug 2016 00:00:00 +0530 Tue, 20 Mar 2018 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332958 Under the VAT Act, once the first appellate authority allowed the assessee's appeal and directed refund, the assessing authority was required to make the refund within thirty days. Withholding refund for several months could not be justified merely by an uncommunicated stay order passed in exercise of suo motu revisional power. The Court noted that ex parte stay power exists in appropriate cases, but where the assessee is not informed, it cannot be left without a remedy. The refund was directed to be made immediately, and the assessee was required to appear before the revisional authority to receive notice and file a reply. Case-Laws VAT and Sales Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332958