https://www.taxtmi.com/article/detailed?id=14130 Refund withholding under the Act requires both that the order giving rise to the refund be the subject matter of an appeal or other proceeding pending under the statute and that the Commissioner form the opinion that grant of the refund is likely to adversely affect revenue. An isolated departmental opinion, without an extant appeal or proceeding challenging the appellate order, cannot lawfully justify withholding payment; where no such proceeding is pending the Department must process the refund and pay interest for delay, though it may still initiate lawful challenge proceedings. en-us Wed, 16 Apr 2025 08:40:13 +0530 Wed, 16 Apr 2025 08:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14130 Refund withholding under the Act requires both that the order giving rise to the refund be the subject matter of an appeal or other proceeding pending under the statute and that the Commissioner form the opinion that grant of the refund is likely to adversely affect revenue. An isolated departmental opinion, without an extant appeal or proceeding challenging the appellate order, cannot lawfully justify withholding payment; where no such proceeding is pending the Department must process the refund and pay interest for delay, though it may still initiate lawful challenge proceedings. Articles Goods and Services Tax - GST Wed, 16 Apr 2025 08:40:13 +0530 https://www.taxtmi.com/article/detailed?id=14130