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

VAT and Sales Tax

July 30, 2020

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 ...

VAT and Sales Tax

July 30, 2020

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