GST Refund Cannot Be Withheld Due to Proposed Department Appeal: Bombay HC

Ma Agro Vs Deputy Commissioner of State Tax (Bombay High Court) The Bombay High Court dealt with a writ petition filed by the petitioner seeking enforcement of an appellate order directing refund of a substantial GST amount. By an order dated 21 August 2025, the Appellate Authority had directed the Deputy Commissioner of State Tax to refund ₹7,27,83,010 to the petitioner along with applicable interest under Section 56 of the Central Goods and Services Tax Act, 2017. Despite this clear direction, the refund was not released. The petitioner approached the High Court contending that the tax aut...