TMI BlogTax Refund Cannot Be Withheld Due to Ongoing Revision Under DVAT Act Sections 38 & 39; SCN Validity Questioned.Withholding of refund - Validity of SCN - Mere pendency of the revision proceedings cannot be a justification for withholding the refund since that is not a ground for withholding the same under Section 38 and 39 of the DVAT Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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