https://www.taxtmi.com/highlights?id=51640 Withholding the refund of excess amount - In the absence of any assessment for the year 2011-2012 and more particularly, when the time period for completion of assessment is over as prescribed under the provisions of Section 34(9) and 34(10) of the Act, 2003, the respondents are not entitled to withhold the refund. en-us Sat, 08 Feb 2020 07:29:39 +0530 Sat, 08 Feb 2020 07:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51640 Withholding the refund of excess amount - In the absence of any assessment for the year 2011-2012 and more particularly, when the time period for completion of assessment is over as prescribed under the provisions of Section 34(9) and 34(10) of the Act, 2003, the respondents are not entitled to withhold the refund. Highlights VAT and Sales Tax Sat, 08 Feb 2020 07:29:39 +0530 https://www.taxtmi.com/highlights?id=51640