Withholding the refund of excess amount - In the absence of any ...

Case Laws VAT and Sales Tax

February 8, 2020

Withholding the refund of excess amount - In the absence of any assessment for the year 2011-2012 and more particularly, when the time period for completion of assessment is over as prescribed under the provisions of Section 34(9) and 34(10) of the Act, 2003, the respondents are not entitled to withhold the refund.

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Withholding the refund of excess amount - In the absence of any ...

Case Laws VAT and Sales Tax

February 8, 2020

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