GST refund cannot be withheld for filing of appeal against refund order

Brij Mohan Mangla Vs Union of India (Delhi High Court) In this case In terms of Orders passed by Appellate Authority, the orders rejecting petitioner’s application for GST refund have been set aside. The Appellate Authority has also directed restoration of the petitioner’s GSTIN registration. The record also indicates that the petitioner thereafter once again applied for the disbursement of refunds but the said applications were also not processed on the same pattern: first deficiency memos are issued and thereafter, the applications were rejected.  It is in the aforesaid context that the...