S.54(11) GST Act | Assessee's Refund Can't Be Held Back On Commissioner's Opinion Alone, Twin Conditions Must Be Satisfied: Delhi HC

The Delhi High Court has held that Section 54(11) of the Central Goods and Services Tax Act, 2017 prescribes twin conditions for Revenue holding back Refund due to an Assesseee, despite an order to that effect. Section 54(11) of the Act would show that the refund can be held back on the satisfaction of the following two conditions – (i) when an order directing a refund is subject matter of a proce…