GST Dept Cannot Withhold Refund Permitted by Appellate Authority in absence of Contrary Decision: Delhi HC directs to Process Refund with Interest

The Delhi High Court directed the GST department to process a refund with interest, which was already permitted by the appellate authority, in the absence of a contrary decision. The court emphasized that once an appellate body has ruled in favor of a taxpayer for a refund, the lower authorities are obligated to implement that decision promptly. Withholding the refund without any further legal basis is unwarranted and necessitates the payment of interest for the delay caused to the taxpayer.