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VAT - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Withholding of Refund claim, which is already crystallised - ...


Refund Withholding Denied: Prima Facie Requirements Missing for Withholding Crystallized Refund Claim.

October 28, 2016

Case Laws     VAT and Sales Tax     HC

Withholding of Refund claim, which is already crystallised - since prima facie requirements to invoke the power to withhold the amount of refund are not available on record, such action is not possible to be confirmed - HC

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