Section 16(2)(b) CGST

A Refund Won on Appeal Can Still Be Withheld: Delhi High Court on Section 54(11) of the CGST Act and the Weight of a Pending Investigation

An exporter won five refund appeals, but the Commissioner withheld Rs. 3,15,30,605 under Section 54(11) of the CGST Act. The Delhi High Court dismissed the writ: a proposed appeal alone is not enough, but a pending investigation plus a reasoned opinion of malfeasance or fraud is.