https://www.taxtmi.com/caselaws?id=333921 A sanctioned refund under the Gujarat VAT regime could not be withheld merely to secure a disputed tax demand when the underlying assessment was under appeal and the appellate demand had been stayed. Section 39 of the Gujarat Value Added Tax Act, 2003 permits withholding only where the refund order is itself in appeal or other proceedings are pending and the Commissioner reasonably forms the opinion that granting the refund would adversely affect revenue. Those statutory preconditions were not met, and Rule 39 of the Gujarat Value Added Tax Rules, 2006 could not operate independently to enlarge the power. Withholding the refund would effectively defeat the appellate stay and amount to indirect recovery of a stayed demand. en-us Mon, 10 Oct 2016 00:00:00 +0530 Fri, 28 Oct 2016 09:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333921 A sanctioned refund under the Gujarat VAT regime could not be withheld merely to secure a disputed tax demand when the underlying assessment was under appeal and the appellate demand had been stayed. Section 39 of the Gujarat Value Added Tax Act, 2003 permits withholding only where the refund order is itself in appeal or other proceedings are pending and the Commissioner reasonably forms the opinion that granting the refund would adversely affect revenue. Those statutory preconditions were not met, and Rule 39 of the Gujarat Value Added Tax Rules, 2006 could not operate independently to enlarge the power. Withholding the refund would effectively defeat the appellate stay and amount to indirect recovery of a stayed demand. Case-Laws VAT and Sales Tax Mon, 10 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333921