Tax refund withheld despite appellate approval; authorities told to release sanctioned refund within 10 days absent stay order.
Case-Laws
GST
Tax authorities withheld a refund despite an appellate order allowing it, citing that further appeals were contemplated. Applying the rule that administrative authorities must implement appellate orders unless stayed or set aside, the court held that mere intention to appeal cannot justify non-compliance, as such withholding undermines the rule of
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