Withholding of refund of GST - Sec.33-E and 33-F of the APGST ...
Case Laws VAT and Sales Tax
April 30, 2020
Withholding of refund of GST - Sec.33-E and 33-F of the APGST Act give 6 months time to the respondents to complete the verification and the authorities cannot with hold the refund beyond the said period - Thus there has been an ex-facie abuse of power by the respondents 1 and 2 in denying refund to the petitioners.
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