https://www.taxtmi.com/caselaws?id=421103 Section 21 of the Haryana VAT Act, 2003 permits withholding of a refund only where the order giving rise to the refund is itself subject to further proceedings and the taxing authority records reasons showing that release is likely to prejudice recovery. The proviso to Section 21(2) also limits this power by requiring release if no withholding order is received within the stipulated period. A mere file noting is not a valid substitute for a statutory order. An unreasoned, mechanical exercise of the withholding power is therefore impermissible and the refund cannot be withheld. en-us Fri, 01 Apr 2022 00:00:00 +0530 Sun, 17 Apr 2022 20:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421103 Section 21 of the Haryana VAT Act, 2003 permits withholding of a refund only where the order giving rise to the refund is itself subject to further proceedings and the taxing authority records reasons showing that release is likely to prejudice recovery. The proviso to Section 21(2) also limits this power by requiring release if no withholding order is received within the stipulated period. A mere file noting is not a valid substitute for a statutory order. An unreasoned, mechanical exercise of the withholding power is therefore impermissible and the refund cannot be withheld. Case-Laws VAT and Sales Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421103