Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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S.54(11) GST Act | Assessee's Refund Can't Be Held Back On Commissioner's Opinion Alone, Twin Conditions Must Be Satisfied: Delhi HC
Appeal Against OrderGST
The Delhi High Court ruled that under Section 54(11) of the GST Act, an assessee's refund cannot be withheld solely based on the Commissioner's opinion; twin conditions must be satisfied. The court clarified that the Commissioner's opinion that a refund sanction is likely to adversely affect revenue is not sufficient to withhold the refund. There must also be a pending appeal or further proceedings that could potentially reverse the refund order.
