Jurisdiction - Withholding of refund - there is no order passed ...

Sales Tax Officer Cannot Withhold Refund Without Commissioner's Order u/s 39 of VAT Act.

July 30, 2020

Case Laws VAT and Sales Tax HC

Jurisdiction - Withholding of refund - there is no order passed by the Commissioner recording his satisfaction and since there is no order of the Commissioner, there is no question of affording any opportunity. The Sales Tax Officer has no authority to withhold the amount under Section 39 of the VAT Act. - HC

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Jurisdiction - Withholding of refund - there is no order passed ...

Sales Tax Officer Cannot Withhold Refund Without Commissioner's Order u/s 39 of VAT Act.

July 30, 2020

Case Laws VAT and Sales Tax HC

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