HC upheld the refund claim, ruling that the tax department ...

Tax Refund Claim Validated: Department Must Process Refund When No Appeal Challenges Appellate Authority's Order Under Section 54(11)

April 10, 2025

Case Laws GST HC

HC upheld the refund claim, ruling that the tax department cannot withhold the refund based solely on Section 54(11) opinion when no appeal challenges the Appellate Authority's order. The court emphasized that in the absence of a stay or pending review, the refund must be processed. The decision aligns with precedent that an administrative opinion cannot override a valid appellate order, particularly when no legal challenge exists. The refund shall be processed with potential interest for delayed payment, with the understanding that any future successful appeal would retrospectively bind the parties.

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HC upheld the refund claim, ruling that the tax department ...

Tax Refund Claim Validated: Department Must Process Refund When No Appeal Challenges Appellate Authority's Order Under Section 54(11)

April 10, 2025

Case Laws GST HC

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