Revenue cannot withhold sanctioned refund based solely on departmental opinion under Section 54(11); release refund per Appellate Authority order

Revenue cannot withhold sanctioned refund based solely on departmental opinion under Section 54(11); release refund per Appellate Authority orderCase-LawsGSTThe HC held that the revenue/department cannot withhold a sanctioned refund based solely on its op

Revenue cannot withhold sanctioned refund based solely on departmental opinion under Section 54(11); release refund per Appellate Authority order
Case-Laws
GST
The HC held that the revenue/department cannot withhold a sanctioned refund based solely on its opinion under Section 54(11) of the Act; where the Appellate Authority has permitted the refund and there is no appeal or stay or other proceeding challenging that order, the departmental opinion does not justify retention of the refun

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