Can refund be withheld by the department?

Question 11 – Draft-Bills-Reports – Refunds – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. Can refund be withheld by the department? Ans. Yes, refund can be withheld in the following circumstances: If the registered dealer has not submitted return(s), till he files the return(s); If the registered taxable person is required to pay any tax, interest or penalty which has not been stayed by the appellate authority/Tribunal/ court, till he pays such tax interest or pena

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