https://www.taxtmi.com/caselaws?id=783519 HC held that tax authorities cannot withhold refund solely on the ground that an appeal is contemplated against an appellate order. Relying on the principle that executive authorities are bound by appellate decisions unless stayed or set aside, the HC ruled that non-implementation would undermine the rule of law. Since the appellate order dated 21 August 2025 granting refund remained operative and was neither stayed nor reversed, the respondent's refusal to comply was illegal. HC directed refund of Rs. 7,27,83,010/- to the petitioner within ten days and allowed the petition. en-us Tue, 09 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783519 HC held that tax authorities cannot withhold refund solely on the ground that an appeal is contemplated against an appellate order. Relying on the principle that executive authorities are bound by appellate decisions unless stayed or set aside, the HC ruled that non-implementation would undermine the rule of law. Since the appellate order dated 21 August 2025 granting refund remained operative and was neither stayed nor reversed, the respondent's refusal to comply was illegal. HC directed refund of Rs. 7,27,83,010/- to the petitioner within ten days and allowed the petition. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783519