Section 54 Refund

A Refund Cannot Be Swept Against a Stayed Demand: Bombay High Court on Appropriation After the 20% Pre-Deposit Under Section 112 of the CGST Act

The Department sanctioned Trivitron Healthcare a net GST refund of Rs. 64,01,750 and then adjusted every rupee of it against a 2017-20 demand that was under appeal. The Bombay High Court held that, with the pre-deposit paid and recovery stayed, the adjustment could not stand, and ordered the money restored within four weeks.