https://www.taxtmi.com/highlights?id=91971 The HC held that the revenue/department cannot withhold a sanctioned refund based solely on its opinion under Section 54(11) of the Act; where the Appellate Authority has permitted the refund and there is no appeal or stay or other proceeding challenging that order, the departmental opinion does not justify retention of the refund. Accordingly, the Appellate Authority's order permitting refund must be given effect to and the refund is to be released to the Petitioner. The petition is disposed of with directions consistent with the Appellate Authority's order. en-us Wed, 27 Aug 2025 08:41:03 +0530 Wed, 27 Aug 2025 08:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91971 The HC held that the revenue/department cannot withhold a sanctioned refund based solely on its opinion under Section 54(11) of the Act; where the Appellate Authority has permitted the refund and there is no appeal or stay or other proceeding challenging that order, the departmental opinion does not justify retention of the refund. Accordingly, the Appellate Authority's order permitting refund must be given effect to and the refund is to be released to the Petitioner. The petition is disposed of with directions consistent with the Appellate Authority's order. Highlights GST Wed, 27 Aug 2025 08:41:03 +0530 https://www.taxtmi.com/highlights?id=91971