https://www.taxtmi.com/caselaws?id=797507 GST refund cannot be withheld merely because a Revenue appeal is pending. Rule 90(3) permits deficiencies in a refund application to be communicated through Form GST RFD-03, but it does not substitute for the statutory withholding mechanism. Withholding under Section 54(11) requires the Commissioner to exercise that power through a specific, reasoned order after issuing notice and providing an opportunity of hearing. In the absence of such an order, pendency of an appeal does not justify withholding the claimed refund. en-us Thu, 13 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797507 GST refund cannot be withheld merely because a Revenue appeal is pending. Rule 90(3) permits deficiencies in a refund application to be communicated through Form GST RFD-03, but it does not substitute for the statutory withholding mechanism. Withholding under Section 54(11) requires the Commissioner to exercise that power through a specific, reasoned order after issuing notice and providing an opportunity of hearing. In the absence of such an order, pendency of an appeal does not justify withholding the claimed refund. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797507