Refund application cannot be kept pending on the ground of pendency of proceedings

Refund application cannot be kept pending on the ground of pendency of proceedings https://www.taxtmi.com/article/detailed?id=11587 An application for refund of integrated tax linked to export shipping documents cannot be left pending indefinitely solely because adjudicatory proceedings (a show-cause notice) are pending. Revenue cannot withhold payment by informal or oral communication; once a refund claim is filed it must be decided under the statutory refund framework and only withheld or adjusted where prescribed defaults or unpaid liabilities (not stayed) exist and within the legally prescribed process and timelines. en-us Sat, 08 Jul 2023 09:52:27 +0530 Sat, 08 Jul 2023 09:52:27 +0530 TaxTMI RSS Generator Refund application cannot be kept pending on the ground of pendency of proceedings https://www.taxtmi.com/article/detailed?id=11587 An application for refund of integrated tax linked to export shipping documents cannot be left pending indefinitely solely because adjudicatory proceedings (a show-cause notice) are pending. Revenue cannot withhold payment by informal or oral communication; once a refund claim is filed it must be decided under the statutory refund framework and only withheld or adjusted where prescribed defaults or unpaid liabilities (not stayed) exist and within the legally prescribed process and timelines. Articles Goods and Services Tax - GST Sat, 08 Jul 2023 09:52:27 +0530 https://www.taxtmi.com/article/detailed?id=11587