https://www.taxtmi.com/caselaws?id=800300 Section 54(11) of the CGST Act permits withholding of a refund where the refund-generating order is subject to appeal, further proceedings, or another pending proceeding and, after hearing the taxable person, the Commissioner considers release harmful to revenue because of fraud or malfeasance. "Other pending proceedings" can include an ongoing statutory anti-evasion investigation, not only a formal appeal. Material indicating non-existent or cancelled suppliers, no established movement of goods, and no connection with the manufacturer's supply chain can support the required opinion concerning fraudulent input tax credit. A later show-cause notice may crystallise an existing investigation; no separate appellate proceeding or judicial stay is required for valid withholding. en-us Thu, 01 Oct 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800300 Section 54(11) of the CGST Act permits withholding of a refund where the refund-generating order is subject to appeal, further proceedings, or another pending proceeding and, after hearing the taxable person, the Commissioner considers release harmful to revenue because of fraud or malfeasance. "Other pending proceedings" can include an ongoing statutory anti-evasion investigation, not only a formal appeal. Material indicating non-existent or cancelled suppliers, no established movement of goods, and no connection with the manufacturer's supply chain can support the required opinion concerning fraudulent input tax credit. A later show-cause notice may crystallise an existing investigation; no separate appellate proceeding or judicial stay is required for valid withholding. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800300