Refund Withholding Cannot Be Communicated via Form GST RFD07; Requires Order u/s 54(11), Rule 92(2.

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....Withholding of Provisional/ Final refund on the ground that investigation is pending - Part B of Form GST RFD07 is not a form for the purposes of communicating the decision; rather it is a form in which an order has to be passed keeping in view the requirement of section 54(11) of the Act read with Rule 92(2) of the Rules. - The order withholding the refund can be passed only if the prerequisites of recording of the opinion in terms of the aforesaid provision is found present in a particular case. - Matter remanded back to pass an order within 15 days - HC....