Section 39(1) in The Gujarat Value Added Tax Act, 2003
(1)Where an order giving rise to a refund is the subject matter of an appeal of further proceeding or where any other proceeding under this Act is pending, and the Commissioner is of the opinion that grant of such refund is 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.
