Sales Tax Officer Cannot Withhold Refund Without Commissioner's Order u/s 39 of VAT Act.

Sales Tax Officer Cannot Withhold Refund Without Commissioner's Order u/s 39 of VAT Act. https://www.taxtmi.com/highlights?id=54197 Jurisdiction - Withholding of refund - there is no order passed by the Commissioner recording his satisfaction and since there is no order of the Commissioner, there is no question of affording any opportunity. The Sales Tax Officer has no authority to withhold the amount under Section 39 of the VAT Act. - HC en-us Thu, 30 Jul 2020 10:15:01 +0530 Thu, 30 Jul 2020 10:15:01 +0530 TaxTMI RSS Generator Sales Tax Officer Cannot Withhold Refund Without Commissioner's Order u/s 39 of VAT Act. https://www.taxtmi.com/highlights?id=54197 Jurisdiction - Withholding of refund - there is no order passed by the Commissioner recording his satisfaction and since there is no order of the Commissioner, there is no question of affording any opportunity. The Sales Tax Officer has no authority to withhold the amount under Section 39 of the VAT Act. - HC Highlights VAT and Sales Tax Thu, 30 Jul 2020 10:15:01 +0530 https://www.taxtmi.com/highlights?id=54197