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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        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's order, the Department must release the refund with statutory interest. The petitioner is authorized to seek further legal recourse if the refund is not credited by the specified date, affirming procedural safeguards against arbitrary administrative discretion in tax refund processes.

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