https://www.taxtmi.com/article/detailed?id=15121 The administrative opinion that a refund would adversely affect revenue cannot, by itself, justify withholding payment where there is no appeal or other proceeding pending against the appellate order and where the department has not initiated statutory proceedings grounded on fraud or malfeasance after giving an opportunity of being heard; an order in favour of the taxable person by the Appellate Authority must be given operative effect unless lawfully stayed or challenged, and the revenue may later recover amounts if it succeeds in subsequent proceedings. en-us Tue, 23 Sep 2025 19:11:07 +0530 Tue, 23 Sep 2025 19:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15121 The administrative opinion that a refund would adversely affect revenue cannot, by itself, justify withholding payment where there is no appeal or other proceeding pending against the appellate order and where the department has not initiated statutory proceedings grounded on fraud or malfeasance after giving an opportunity of being heard; an order in favour of the taxable person by the Appellate Authority must be given operative effect unless lawfully stayed or challenged, and the revenue may later recover amounts if it succeeds in subsequent proceedings. Articles Goods and Services Tax - GST Tue, 23 Sep 2025 19:11:07 +0530 https://www.taxtmi.com/article/detailed?id=15121