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VAT - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Refund of the amount recovered during the search - There is no ...


Withholding of recovered amount lacks legal basis; should be refunded per assessment orders under VAT Act, Section 36.

February 8, 2021

Case Laws     VAT and Sales Tax     HC

Refund of the amount recovered during the search - There is no legal justification for withholding the amount referred to above, which is otherwise refundable to the writ applicants in passing of any assessment orders for the relevant assessment years. It could be said that such withholding of the refund is contrary to the provisions of the Section 36 of the VAT Act, 2003. - HC

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