{"id":70419,"date":"2024-11-14T08:26:29","date_gmt":"2024-11-14T02:56:29","guid":{"rendered":""},"modified":"2024-11-14T08:26:29","modified_gmt":"2024-11-14T02:56:29","slug":"court-invalidates-hold-on-gst-refund-sanction-order-authority-39-s-input-tax-credit-concerns-deemed-irrelevant","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70419","title":{"rendered":"Court Invalidates Hold on GST Refund Sanction Order; Authority&#39;s Input Tax Credit Concerns Deemed Irrelevant."},"content":{"rendered":"<p>Court Invalidates Hold on GST Refund Sanction Order; Authority&#39;s Input Tax Credit Concerns Deemed Irrelevant.<br \/>Case-Laws<br \/>GST<br \/>The High Court held that the revisional authority&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=83107\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court held that the revisional authority&#8217;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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70419","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70419"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70419\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}