https://www.taxtmi.com/article/detailed?id=11193 Statutory withholding power permits suspension or deduction of refunds where a registered person has defaulted or owes liabilities, and interest may be payable if entitlement is later established. Administrative cancellation of registration and verification findings cannot be used to ignore an Appellate Authority's conclusive order that affirmatively determines refund entitlement; respondents must process refunds in accordance with such appellate orders while preserving their appellate remedies and lawful recovery mechanisms if the orders are subsequently overturned. en-us Sat, 11 Mar 2023 10:45:21 +0530 Sat, 11 Mar 2023 10:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11193 Statutory withholding power permits suspension or deduction of refunds where a registered person has defaulted or owes liabilities, and interest may be payable if entitlement is later established. Administrative cancellation of registration and verification findings cannot be used to ignore an Appellate Authority's conclusive order that affirmatively determines refund entitlement; respondents must process refunds in accordance with such appellate orders while preserving their appellate remedies and lawful recovery mechanisms if the orders are subsequently overturned. Articles Goods and Services Tax - GST Sat, 11 Mar 2023 10:45:21 +0530 https://www.taxtmi.com/article/detailed?id=11193