{"id":71501,"date":"2025-05-06T09:58:53","date_gmt":"2025-05-06T04:28:53","guid":{"rendered":""},"modified":"2025-05-06T09:58:53","modified_gmt":"2025-05-06T04:28:53","slug":"challenging-tax-refund-appeals-commissioner-39-s-appeal-does-not-automatically-suspend-refund-order-under-section-54-11","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71501","title":{"rendered":"Challenging Tax Refund Appeals: Commissioner&#39;s Appeal Does Not Automatically Suspend Refund Order Under Section 54(11)"},"content":{"rendered":"<p>Challenging Tax Refund Appeals: Commissioner&#39;s Appeal Does Not Automatically Suspend Refund Order Under Section 54(11)<br \/>Case-Laws<br \/>GST<br \/>HC held that a Commissioner&#39;s mere decision to appeal does not automatically suspend a refund order under Section 54(11). The plain statutory language indicates that the pendency of an appeal does not ipso facto place the principal order in abeyance. Relying on prior judicial precedent, the court mandated that the revenue authority must comply with the app<\/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=88087\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Challenging Tax Refund Appeals: Commissioner&#8217;s Appeal Does Not Automatically Suspend Refund Order Under Section 54(11)Case-LawsGSTHC held that a Commissioner&#8217;s mere decision to appeal does not automatically suspend a refund order under Section 54(11). The<\/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-71501","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71501","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=71501"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71501\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}