Amendment status not verified — confirm the current text below against the official source.
The proviso and explanations under sub-section (2) were deleted, ibid., S.22(2)(b). Interest on refund. Power to withhold refund in certain cases. H-678-12 Gujarat Value Added Tax Act, 2003. [2005 : Guj. likely to adversely affect the revenue, he may, after giving the dealer an opportunity of being heard, withhold the refund till such time as he may determine. (2) Where a refund is withheld under sub-section (1), the dealer shall be entitled to interest as provided under section 38, if as a result of the appeal or further proceeding he becomes entitled to refund.