Withholding of recovered amount lacks legal basis; should be refunded per assessment orders under VAT Act, Section 36.

Withholding of recovered amount lacks legal basis; should be refunded per assessment orders under VAT Act, Section 36. https://www.taxtmi.com/highlights?id=56621 Refund of the amount recovered during the search - There is no legal justification for withholding the amount referred to above, which is otherwise refundable to the writ applicants in passing of any assessment orders for the relevant assessment years. It could be said that such withholding of the refund is contrary to the provisions of the Section 36 of the VAT Act, 2003. - HC en-us Mon, 08 Feb 2021 13:04:07 +0530 Mon, 08 Feb 2021 13:04:07 +0530 TaxTMI RSS Generator Withholding of recovered amount lacks legal basis; should be refunded per assessment orders under VAT Act, Section 36. https://www.taxtmi.com/highlights?id=56621 Refund of the amount recovered during the search - There is no legal justification for withholding the amount referred to above, which is otherwise refundable to the writ applicants in passing of any assessment orders for the relevant assessment years. It could be said that such withholding of the refund is contrary to the provisions of the Section 36 of the VAT Act, 2003. - HC Highlights VAT and Sales Tax Mon, 08 Feb 2021 13:04:07 +0530 https://www.taxtmi.com/highlights?id=56621