GST Refund cannot be withheld merely because dept decided to file appeal against order granting refund

G S Industries Vs. Commissioner Central Goods And Services Tax (Delhi High Court)

The principal question that falls for consideration by this Court is whether the benefit of Order-in-appeal dated 03.01.2022 can be denied to the petitioner and the refund amount be withheld solely on the ground that the respondent has decided to file an appeal against the said order.

Concededly, the respondent has not filed any appeal against the order-in-appeal dated 03.01.2022, and there is no order of any

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