https://www.taxtmi.com/caselaws?id=309465 Where a dealer's self-assessment return under the Gujarat Value Added Tax Act shows excess input tax credit, and the periods for assessment and reassessment have expired without any order being passed, the refund cannot be withheld. The Gujarat High Court relied on earlier decisions recognising entitlement in such circumstances and directed release of the refund with statutory interest. en-us Thu, 05 May 2022 00:00:00 +0530 Mon, 04 Sep 2023 21:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309465 Where a dealer's self-assessment return under the Gujarat Value Added Tax Act shows excess input tax credit, and the periods for assessment and reassessment have expired without any order being passed, the refund cannot be withheld. The Gujarat High Court relied on earlier decisions recognising entitlement in such circumstances and directed release of the refund with statutory interest. Case-Laws VAT and Sales Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309465