Tax Refund Claim Validated: Department Must Process Refund When No Appeal Challenges Appellate Authority's Order Under Section 54(11)

Tax Refund Claim Validated: Department Must Process Refund When No Appeal Challenges Appellate Authority’s Order Under Section 54(11)Case-LawsGSTHC upheld the refund claim, ruling that the tax department cannot withhold the refund based solely on Section

Tax Refund Claim Validated: Department Must Process Refund When No Appeal Challenges Appellate Authority's Order Under Section 54(11)
Case-Laws
GST
HC upheld the refund claim, ruling that the tax department cannot withhold the refund based solely on Section 54(11) opinion when no appeal challenges the Appellate Authority's order. The court emphasized that in the absence of a stay or pending review, the refund must be processed. The decision aligns with precedent that an administrative o

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