https://www.taxtmi.com/caselaws?id=771711 Delhi HC ruled that the Department cannot withhold refund sanctioned by Appellate Authority under Section 54(11) of CGST Act solely based on departmental opinion regarding potential revenue loss due to alleged fraud or malfeasance. Following precedent in Shalender Kumar case, the court held that departmental opinion alone, without pending appeal or review proceedings challenging the Appellate Authority's order, cannot justify withholding refund. HC directed release of refund amount with statutory interest, disposing of the petition. en-us Fri, 23 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771711 Delhi HC ruled that the Department cannot withhold refund sanctioned by Appellate Authority under Section 54(11) of CGST Act solely based on departmental opinion regarding potential revenue loss due to alleged fraud or malfeasance. Following precedent in Shalender Kumar case, the court held that departmental opinion alone, without pending appeal or review proceedings challenging the Appellate Authority's order, cannot justify withholding refund. HC directed release of refund amount with statutory interest, disposing of the petition. Case-Laws GST Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771711