The Hon’ble Orissa High Court in M/s. Rashmi Agency v. Deputy Commissioner CT & GST & Ors. [W.P.(C) No. 17470 of 2026 dated June 25, 2026] set aside the order refusing to consider the refund application filed under Section 54 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and held that the refund flowing from an appellate order cannot be withheld by invoking Section 54(11) of the CGST Act read with Rule 92(2) of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) merely because the Revenue contemplates filing an appeal before the GST Appellate Tribunal under Section 112 of the CGST Act, when, on the date of passing of the order, neither any appeal nor any other proceeding was pending. Accordingly, the matter was remanded for fresh consideration within a period of two weeks.
CLICK HERE FOR OFFICIAL JUDGMENT COPY
(Author can be reached at info@a2ztaxcorp.com)
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.
