Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguar...
Section 54(11) of the CGST Act permits withholding an export IGST refund where the underlying refund order is subject to appeal or other pending proceedings and, after hearing the taxable person, the Commissioner independently concludes that release would adversely affect revenue because of fraud or malfeasance. This statutory safeguard operates without a separate judicial stay; a proposed appeal alone is insufficient, but an already commenced anti-evasion investigation may qualify as pending proceedings. Material concerning allegedly non-genuine or non-operational suppliers and unestablished goods movement supported the withholding. Questions on supply genuineness remained for GSTAT; withholding was sustained and writ relief refused.
Section 54(11) of the CGST Act permits withholding an export IGST refund where the underlying refund order is subject to appeal or other pending proceedings and, after hearing the taxable person, the Commissioner independently concludes that release would adversely affect revenue because of fraud or malfeasance. This statutory safeguard operates without a separate judicial stay; a proposed appeal alone is insufficient, but an already commenced anti-evasion investigation may qualify as pending proceedings. Material concerning allegedly non-genuine or non-operational suppliers and unestablished goods movement supported the withholding. Questions on supply genuineness remained for GSTAT; withholding was sustained and writ relief refused.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
