https://www.taxtmi.com/caselaws?id=799251 Operative appellate orders setting aside tax demands remain binding unless modified, stayed, or set aside through the prescribed process. Refund authorities cannot revisit the underlying input tax credit dispute when processing a consequential refund. Refund withholding requires the specified statutory conditions, including pending proceedings, the Commissioner's requisite opinion, and a hearing; a proposed challenge alone is insufficient. Writ jurisdiction may remain available despite an alternative appeal where action disregards a binding appellate order, is arbitrary, or breaches mandatory safeguards. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799251 Operative appellate orders setting aside tax demands remain binding unless modified, stayed, or set aside through the prescribed process. Refund authorities cannot revisit the underlying input tax credit dispute when processing a consequential refund. Refund withholding requires the specified statutory conditions, including pending proceedings, the Commissioner's requisite opinion, and a hearing; a proposed challenge alone is insufficient. Writ jurisdiction may remain available despite an alternative appeal where action disregards a binding appellate order, is arbitrary, or breaches mandatory safeguards. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799251