For exercising the authority vested by sub section 11 of section 54 of the Act for withholding the refund, the officer concerned has to form an opinion regarding refund having the tendency of adversely affecting the revenue in some proceedings.
Section 54 of CGST Act— Refund— In the instant case, petitioner is a proprietorship firm and is engaged in the business of export of apparels.
The petitioner, appears to be aggrieved by non disbursement of the provisional refund, non completion of the proceedings to disburse the full refund and also by an order whereby Electronic Credit Ledger of the petitioner has been blocked.
No doubt, section 54(11) of the Act empowers the authority concerned to withhold the refund till such time as he may be determined, however, there are certain safeguards which have been statutorily provided before passing such an order withholding the refund.
Held that— we find is that for exercising the authority vested by sub section 11 of section 54 of the Act for withholding the refund, the officer concerned has to form an opinion regarding refund having the tendency of adversely affecting the revenue in some proceedings.
For exercising the authority vested by sub section 11 of section 54 of the Act for withholding the refund, the officer concerned has to form an opinion regarding refund having the tendency of adversely affecting the revenue in some proceedings.
Section 54 of CGST Act— Refund— In the instant case, petitioner is a proprietorship firm and is engaged in the business of export of apparels.
The petitioner, appears to be aggrieved by non disbursement of the provisional refund, non completion of the proceedings to disburse the full refund and also by an order whereby Electronic Credit Ledger of the petitioner has been blocked.
No doubt, section 54(11) of the Act empowers the authority concerned to withhold the refund till such time as he may be determined, however, there are certain safeguards which have been statutorily provided before passing such an order withholding the refund.
Held that— we find is that for exercising the authority vested by sub section 11 of section 54 of the Act for withholding the refund, the officer concerned has to form an opinion regarding refund having the tendency of adversely affecting the revenue in some proceedings.