https://www.taxtmi.com/caselaws?id=464285 Whether a refund granted by the Appellate Authority can be withheld under Section 54(11) of the CGST Act solely because the GST Appellate Tribunal is not functioning and the Department intends to challenge the refund order was considered by the Delhi HC. Notice was issued, and the matter was treated as covered by an earlier decision of the Court, with directions deferred for further consideration after instructions. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 15 Oct 2025 20:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464285 Whether a refund granted by the Appellate Authority can be withheld under Section 54(11) of the CGST Act solely because the GST Appellate Tribunal is not functioning and the Department intends to challenge the refund order was considered by the Delhi HC. Notice was issued, and the matter was treated as covered by an earlier decision of the Court, with directions deferred for further consideration after instructions. Case-Laws GST Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464285