Section 41(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Where any proceeding under this Act is pending which would, if successful entitle the person to a refund, and the Commissioner is of the opinion that payment of such refund is likely to adversely affect the revenue and that it may not be possible to recover the amount later the Commissioner may withhold the refund until the proceedings or the audit have been concluded.
