Binding GST appellate orders require consequential refunds unless statutory withholding safeguards, including hearing, are satisfied.

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....Binding GST appellate orders remain operative unless modified, stayed or set aside through statutory remedies; departmental review, an intended challenge, or a later appeal does not suspend them. Refund authorities must process a consequential refund arising from annulment of the underlying demand and cannot revisit adjudicated input tax credit entitlement during refund processing. Withholding pending proceedings requires compliance with statutory safeguards, including the prescribed opinion based on malfeasance or fraud and an opportunity of hearing; a proposed challenge to the appellate order is insufficient. Writ jurisdiction may be invoked despite an alternative appeal where refund rejection disregards a binding order and the appellate remedy is ineffective. The refund rejection was quashed and remanded for fresh consideration.....