Section 42(1) in Meghalaya Value Added Tax Act, 2003
(1)Where an order giving to refund in the subject matter of an appeal or further proceeding the Commissioner or where any other proceeding under this Act is pending and is of the opinion that the grant of such refund is likely to adversely affect the revenue and that it may not be possible to recover the amount later, Commissioner may, with hold the refund till such time as he may determine.
