https://www.taxtmi.com/article/detailed?id=17371 Section 54(11) of the CGST Act allows withholding of a refund only where an appeal or other proceeding is actually pending and the Commissioner records a reasoned opinion that release would adversely affect revenue because of malfeasance or fraud. Mere contemplation of a future appeal cannot justify refusing to consider a refund arising from an appellate order. Rule 92(2) requires a reasoned order in Part A of Form GST RFD-07, following an opportunity of hearing. Appellate orders bind subordinate officers unless stayed by a competent forum. en-us Wed, 09 Sep 2026 08:21:02 +0530 Wed, 09 Sep 2026 08:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17371 Section 54(11) of the CGST Act allows withholding of a refund only where an appeal or other proceeding is actually pending and the Commissioner records a reasoned opinion that release would adversely affect revenue because of malfeasance or fraud. Mere contemplation of a future appeal cannot justify refusing to consider a refund arising from an appellate order. Rule 92(2) requires a reasoned order in Part A of Form GST RFD-07, following an opportunity of hearing. Appellate orders bind subordinate officers unless stayed by a competent forum. Articles Goods and Services Tax - GST Wed, 09 Sep 2026 08:21:02 +0530 https://www.taxtmi.com/article/detailed?id=17371