Withholding of refund - Validity of SCN - Mere pendency of the ...
VAT and Sales Tax
January 13, 2020
Withholding of refund - Validity of SCN - Mere pendency of the revision proceedings cannot be a justification for withholding the refund since that is not a ground for withholding the same under Section 38 and 39 of the DVAT Act.
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