https://www.taxtmi.com/highlights?id=104496 Section 54(11) of the CGST Act permits withholding an export IGST refund where the underlying refund order is subject to appeal or other pending proceedings and, after hearing the taxable person, the Commissioner independently concludes that release would adversely affect revenue because of fraud or malfeasance. This statutory safeguard operates without a separate judicial stay; a proposed appeal alone is insufficient, but an already commenced anti-evasion investigation may qualify as pending proceedings. Material concerning allegedly non-genuine or non-operational suppliers and unestablished goods movement supported the withholding. Questions on supply genuineness remained for GSTAT; withholding was sustained and writ relief refused. en-us Sat, 03 Oct 2026 09:32:28 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104496 Section 54(11) of the CGST Act permits withholding an export IGST refund where the underlying refund order is subject to appeal or other pending proceedings and, after hearing the taxable person, the Commissioner independently concludes that release would adversely affect revenue because of fraud or malfeasance. This statutory safeguard operates without a separate judicial stay; a proposed appeal alone is insufficient, but an already commenced anti-evasion investigation may qualify as pending proceedings. Material concerning allegedly non-genuine or non-operational suppliers and unestablished goods movement supported the withholding. Questions on supply genuineness remained for GSTAT; withholding was sustained and writ relief refused. Highlights GST Sat, 03 Oct 2026 09:32:28 +0530 https://www.taxtmi.com/highlights?id=104496