Court Invalidates Hold on GST Refund Sanction Order; Authority's Input Tax Credit Concerns Deemed Irrelevant.

Case-Laws – GST – Highlights – The High Court held that the revisional authority’s order placing the refund sanction order in abeyance u/s 108 of the Central Goods and Services Tax Act, 2017 was invalid. Section 54 prescribes the procedure for claiming r

Court Invalidates Hold on GST Refund Sanction Order; Authority's Input Tax Credit Concerns Deemed Irrelevant.
Case-Laws
GST
The High Court held that the revisional authority's order placing the refund sanction order in abeyance u/s 108 of the Central Goods and Services Tax Act, 2017 was invalid. Section 54 prescribes the procedure for claiming refunds, and the proviso to Section 54(1) requires following the procedure u/s 49(6) for refunds from the Electronic Cash Ledger. While Section 5

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