{"id":71686,"date":"2025-05-29T08:41:13","date_gmt":"2025-05-29T03:11:13","guid":{"rendered":""},"modified":"2025-05-29T08:41:13","modified_gmt":"2025-05-29T03:11:13","slug":"taxpayer-wins-cgst-act-section-54-11-mandates-refund-release-despite-department-39-s-revenue-risk-concerns","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71686","title":{"rendered":"Taxpayer Wins: CGST Act Section 54(11) Mandates Refund Release Despite Department&#39;s Revenue Risk Concerns"},"content":{"rendered":"<p>Taxpayer Wins: CGST Act Section 54(11) Mandates Refund Release Despite Department&#39;s Revenue Risk Concerns<br \/>Case-Laws<br \/>GST<br \/>HC ruled that under CGST Act Section 54(11), the Department cannot withhold a refund sanctioned by the Appellate Authority based solely on potential revenue risk or alleged fraud. Without a pending appeal or review challenging the Appellate Authority&#39;s order, the Department must release the refund with statutory interest. The petitioner is authorized to seek further le<\/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=88881\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxpayer Wins: CGST Act Section 54(11) Mandates Refund Release Despite Department&#8217;s Revenue Risk ConcernsCase-LawsGSTHC ruled that under CGST Act Section 54(11), the Department cannot withhold a refund sanctioned by the Appellate Authority based solely on<\/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-71686","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71686","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=71686"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71686\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}