https://www.taxtmi.com/caselaws?id=768641 Delhi HC held that the Department cannot withhold refund solely based on its opinion under Section 54(11) of CGST Act, 2017 without filing an appeal against the Appellate Authority's order permitting refund. The court ruled that in absence of any pending appeal or proceeding challenging the Appellate Authority's decision, the Department must process the refund as directed. The petition was disposed of in favor of the petitioner, emphasizing that an unappealed order cannot be ignored merely because the revenue considers it erroneous. en-us Thu, 03 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 21:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768641 Delhi HC held that the Department cannot withhold refund solely based on its opinion under Section 54(11) of CGST Act, 2017 without filing an appeal against the Appellate Authority's order permitting refund. The court ruled that in absence of any pending appeal or proceeding challenging the Appellate Authority's decision, the Department must process the refund as directed. The petition was disposed of in favor of the petitioner, emphasizing that an unappealed order cannot be ignored merely because the revenue considers it erroneous. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768641