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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 51

Power to Withhold Refund in Certain Cases

~1 min read
https://sooperkanoon.com/act/58914

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 51 is part of Value Added Tax Act, 2003 - Power to Withhold Refund in Certain Cases. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) Where an order giving rise to a refund is the subject matter of an appeal or any other proceedings under this Act, the prescribed authority may, if, to the best of its judgement it is of the opinion that the grant of a refund is likely to prejudice the public revenue, withhold the refund until such time as it deems proper.

(2) The dealer shall be paid interest under sub-section (1) of Section 50 on the amount of refund ultimately determined to be due to the dealer as a result of such proceedings for the period commencing from the expiry of thirty five days from the date of the order referred in sub-section (1) to the date of refund.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 51 provide?

Section Section 51 of the Value Added Tax Act, 2003 (Power to Withhold Refund in Certain Cases) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 51?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 51. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

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