https://www.taxtmi.com/caselaws?id=404476 Refund under the Gujarat Value Added Tax Act could not be withheld after the assessments had attained finality and the limitation for reassessment and revision had expired. The pending proceedings before the Supreme Court did not revive lapsed statutory powers under Sections 35 and 75, so the authorities could not reassess, revise, or retain the refundable amount on that basis. The State also had no lawful basis to continue non-disbursement because it had not validly invoked the refund-withholding mechanism under Section 39; Section 84AA did not justify denial on the facts. The refund, with interest, was therefore directed to be released. en-us Fri, 29 Jan 2021 00:00:00 +0530 Fri, 04 Mar 2022 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404476 Refund under the Gujarat Value Added Tax Act could not be withheld after the assessments had attained finality and the limitation for reassessment and revision had expired. The pending proceedings before the Supreme Court did not revive lapsed statutory powers under Sections 35 and 75, so the authorities could not reassess, revise, or retain the refundable amount on that basis. The State also had no lawful basis to continue non-disbursement because it had not validly invoked the refund-withholding mechanism under Section 39; Section 84AA did not justify denial on the facts. The refund, with interest, was therefore directed to be released. Case-Laws VAT and Sales Tax Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404476