https://www.taxtmi.com/caselaws?id=794189 Refund under GST can be withheld only when the refund-generating order is already under appeal or another pending proceeding, and only if the Commissioner records the statutory satisfaction that refund may prejudice revenue due to malfeasance or fraud. Rule 92(2) also requires a speaking order in Form GST RFD-07 with recorded reasons. A mere possibility that the State may file an appeal, or the existence of time to do so, is not enough to defer refund consideration. An order refusing to consider the refund application on that basis was therefore unsustainable and was set aside, with fresh consideration directed in accordance with law. en-us Thu, 25 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794189 Refund under GST can be withheld only when the refund-generating order is already under appeal or another pending proceeding, and only if the Commissioner records the statutory satisfaction that refund may prejudice revenue due to malfeasance or fraud. Rule 92(2) also requires a speaking order in Form GST RFD-07 with recorded reasons. A mere possibility that the State may file an appeal, or the existence of time to do so, is not enough to defer refund consideration. An order refusing to consider the refund application on that basis was therefore unsustainable and was set aside, with fresh consideration directed in accordance with law. Case-Laws GST Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794189