https://www.taxtmi.com/article/detailed?id=15092 An appellate-authority-sanctioned refund cannot be withheld on the basis of the Commissioner's opinion alone; withholding under Section 54(11) requires (i) an actually pending appeal or proceeding against the refund order and (ii) a reasoned opinion that the grant would likely adversely affect revenue due to malfeasance or fraud. Absent a current appeal or stay, the appellate order is final for refund disbursal, though recovery may follow if a subsequent appeal overturns the order. en-us Tue, 16 Sep 2025 09:03:42 +0530 Tue, 16 Sep 2025 09:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15092 An appellate-authority-sanctioned refund cannot be withheld on the basis of the Commissioner's opinion alone; withholding under Section 54(11) requires (i) an actually pending appeal or proceeding against the refund order and (ii) a reasoned opinion that the grant would likely adversely affect revenue due to malfeasance or fraud. Absent a current appeal or stay, the appellate order is final for refund disbursal, though recovery may follow if a subsequent appeal overturns the order. Articles Goods and Services Tax - GST Tue, 16 Sep 2025 09:03:42 +0530 https://www.taxtmi.com/article/detailed?id=15092