https://www.taxtmi.com/caselaws?id=437698 HC allowed the writ petition, holding that Revenue cannot disregard binding Orders-in-Appeal merely on the ground that it proposes to file an appeal under Section 112 CGST Act. Although the limitation period for filing appeals stands extended due to non-constitution of the Appellate Tribunal, this does not authorize non-compliance with appellate orders. HC recorded Revenue's concession that no fresh refund applications or show cause notices are required, as proceedings already emanated from refund claims. Authorities were directed to give effect to the appellate orders granting refund to the petitioner. en-us Mon, 08 May 2023 00:00:00 +0530 Thu, 11 Dec 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437698 HC allowed the writ petition, holding that Revenue cannot disregard binding Orders-in-Appeal merely on the ground that it proposes to file an appeal under Section 112 CGST Act. Although the limitation period for filing appeals stands extended due to non-constitution of the Appellate Tribunal, this does not authorize non-compliance with appellate orders. HC recorded Revenue's concession that no fresh refund applications or show cause notices are required, as proceedings already emanated from refund claims. Authorities were directed to give effect to the appellate orders granting refund to the petitioner. Case-Laws GST Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437698