Tax Refund Cannot Be Withheld Due to Ongoing Revision Under DVAT Act Sections 38 & 39; SCN Validity Questioned. https://www.taxtmi.com/highlights?id=51168 Withholding of refund - Validity of SCN - Mere pendency of the revision proceedings cannot be a justification for withholding the refund since that is not a ground for withholding the same under Section 38 and 39 of the DVAT Act. en-us Mon, 13 Jan 2020 07:44:58 +0530 Mon, 13 Jan 2020 07:44:58 +0530 TaxTMI RSS Generator Tax Refund Cannot Be Withheld Due to Ongoing Revision Under DVAT Act Sections 38 & 39; SCN Validity Questioned. https://www.taxtmi.com/highlights?id=51168 Withholding of refund - Validity of SCN - Mere pendency of the revision proceedings cannot be a justification for withholding the refund since that is not a ground for withholding the same under Section 38 and 39 of the DVAT Act. Highlights VAT and Sales Tax Mon, 13 Jan 2020 07:44:58 +0530 https://www.taxtmi.com/highlights?id=51168