https://www.taxtmi.com/caselaws?id=791711 Section 54(11) of the CGST Act permits withholding of refund only when the refund order is actually under appeal or further proceedings and the statutory preconditions are satisfied. A mere decision by the Commissioner to file an appeal does not suspend the operative refund order, and in the absence of any stay from a competent forum the department cannot refuse implementation. The refund amount deposited with the Court was therefore to be released to the taxpayer with applicable statutory interest, subject to further orders in the pending appeal. en-us Mon, 04 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791711 Section 54(11) of the CGST Act permits withholding of refund only when the refund order is actually under appeal or further proceedings and the statutory preconditions are satisfied. A mere decision by the Commissioner to file an appeal does not suspend the operative refund order, and in the absence of any stay from a competent forum the department cannot refuse implementation. The refund amount deposited with the Court was therefore to be released to the taxpayer with applicable statutory interest, subject to further orders in the pending appeal. Case-Laws GST Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791711