GST Refund Cannot Be Withheld Merely on Possibility of Future Appeal: Orissa HC

Rashmi Agency Vs Deputy Commissioner CT & GST Circle (Orissa High Court) The Orissa High Court set aside an order of the Deputy Commissioner of CT & GST refusing to consider the petitioner’s refund application of Rs. 33,00,000/- under Section 54 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017. The Court held that the refund application had been rejected solely because the State still had time to file an appeal before the GST Appellate Tribunal, even though no appeal or other proceeding was pending on the date of the impugned order. ...