Refund granted by appellate authority cannot be withheld on mere presumption of malfeasance or fraud u/s 54(11) the CGST Act, 2017
Last updated: 15 September 2025
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Omega QMS. v. Commissioner, CGST, Delhi West &Anr. [W.P.(C) 11815/2025 & CM APPL. 48226/2025, order dated August 19, 2025] held that a sanctioned refund granted by Appellate Authority cannot be withheld merely on the Commissioner's opinion under Section 54(11) of the CGST Act in the absence of a pending appeal or other proceeding challenging the appellate order; the Department must process and release the refund along with interest unless and until an appeal or stay is actually pending.
Citation :
W.P.(C) 11815/2025 & CM APPL. 48226/2025, order dated August 19, 2025
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Bimal Jain
Published in GST
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