https://www.taxtmi.com/forum/issue?id=118934 The statute permits withholding or deducting a refund where the registered person remains liable for tax, interest or penalty not stayed by an appellate authority by the specified date, defined as the last date for filing an appeal; the proper officer may withhold refund payment until compliance or deduct unpaid liabilities from the refund, creating a practical conflict with portal processes and differing practitioner views on whether recovery should await expiry of the appeal period. en-us Thu, 11 Jan 2024 15:20:46 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118934 The statute permits withholding or deducting a refund where the registered person remains liable for tax, interest or penalty not stayed by an appellate authority by the specified date, defined as the last date for filing an appeal; the proper officer may withhold refund payment until compliance or deduct unpaid liabilities from the refund, creating a practical conflict with portal processes and differing practitioner views on whether recovery should await expiry of the appeal period. Discussion-Forum GST Thu, 11 Jan 2024 15:20:46 +0530 https://www.taxtmi.com/forum/issue?id=118934