2026-VIL-907-PAT
  1. Home
  2. 2026-VIL-907-PAT

SGST High Court Cases

GST - Refund of Excess Input Tax Credit - Withholding of refund during pendency of appeal - Procedure prescribed under Section 54(11) of CGST Act, 2017 - Petitioner applied for refund of accumulated balance in Electronic Cash Ledger - Whether respondent authorities can withhold refund during pendency of appeal before Tribunal without passing a specific order under Section 54(11) of CGST Act - HELD – The Section 54(11) CGST Act mandates that the Commissioner can withhold refund during pendency of appeal only if he is of opinion that grant of refund is likely to adversely affect revenue. Such withholding must be done through a specific order passed after giving the taxable person proper opportunity of hearing. The Deficiency Memo issued under Rule 90(3) CGST Rules is merely a communication for rectification of deficiencies in application and cannot per se operate as withholding of refund without compliance with Section 54(11) - In the present case, no proceeding or exercise was taken by Commissioner under Section 54(11) warranting withholding of the refund amount. The respondent-authorities cannot withhold refund merely on the ground of filing revision application before Tribunal without following the procedure mandated under Section 54(11) - Writ application is disposed with direction to Commissioner to issue fresh Show Cause Notice within one week affording petitioner opportunity to file reply within one week thereafter and to pass reasoned order after hearing petitioner within one month from closure of hearing – Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?