https://www.taxtmi.com/article/detailed?id=15065 Appellate orders are binding on subordinate authorities and must be implemented unless stayed or reversed. Delay or refusal to give effect to such orders on administrative pretexts is arbitrary and infringes taxpayers' legitimate expectation and constitutional protections. Where revenue concerns exist, implementation may be conditioned on safeguards such as release against a bond securing potential fines and penalties, thereby protecting revenue while ensuring compliance with appellate determinations. These principles apply equally under the GST regime. en-us Wed, 10 Sep 2025 08:41:29 +0530 Wed, 10 Sep 2025 08:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15065 Appellate orders are binding on subordinate authorities and must be implemented unless stayed or reversed. Delay or refusal to give effect to such orders on administrative pretexts is arbitrary and infringes taxpayers' legitimate expectation and constitutional protections. Where revenue concerns exist, implementation may be conditioned on safeguards such as release against a bond securing potential fines and penalties, thereby protecting revenue while ensuring compliance with appellate determinations. These principles apply equally under the GST regime. Articles Customs - Import - Export - SEZ Wed, 10 Sep 2025 08:41:29 +0530 https://www.taxtmi.com/article/detailed?id=15065