https://www.taxtmi.com/caselaws?id=397007 Section 39 of the Gujarat Value Added Tax Act, 2003 vests power to withhold a refund in the Commissioner, and only after forming an opinion that the refund is likely to prejudice revenue and giving the dealer a hearing. A Sales Tax Officer cannot assume that power in the absence of a Commissioner's order, so the withholding order was without authority. Once that order was unsustainable, the dealer became entitled to refund of the pre-deposit with statutory interest, and continued retention of the amount was not justified. en-us Tue, 28 Jul 2020 00:00:00 +0530 Tue, 01 Dec 2020 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397007 Section 39 of the Gujarat Value Added Tax Act, 2003 vests power to withhold a refund in the Commissioner, and only after forming an opinion that the refund is likely to prejudice revenue and giving the dealer a hearing. A Sales Tax Officer cannot assume that power in the absence of a Commissioner's order, so the withholding order was without authority. Once that order was unsustainable, the dealer became entitled to refund of the pre-deposit with statutory interest, and continued retention of the amount was not justified. Case-Laws VAT and Sales Tax Tue, 28 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397007