Refund under CGST withholding questioned where tribunal is non-functional and challenge is proposed, with notice issued.

Whether a refund granted by the Appellate Authority can be withheld under Section 54(11) of the CGST Act solely because the GST Appellate Tribunal is not functioning and the Department intends to challenge the refund order was considered by the Delhi HC. Notice was issued, and the matter was treated as covered by an earlier decision of the Court, with directions deferred for further consideration after instructions.

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Issues: Whether the refund granted by the Appellate Authority could be withheld under Section 54(11) of the Central Goods and Services Tax Act, 2017 on the stated ground that the GST Appellate Tribunal is not functioning and the Department intends to challenge the refund order.

Outcome: Notice issued. The matter was treated as covered by an earlier decision of the Court and directions were deferred for further consideration after instructions.

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