54 (11) – TaxcodeIN

KPIL-JWIL Joint Venture Vs. State of Bihar and Anr. – Patna High Court

August 20, 2026

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KPIL-JWIL Joint Venture Vs. State of Bihar and Anr. – Patna High Court Read Post »

A refund arising from an appellate order under Section 54 of the GST Act cannot be refused as premature merely because time to file appeal under Section 112 has not expired, and in the absence of a pending appeal or other proceeding the Deputy Commissioner has no jurisdiction to invoke Section 54(11) to withhold refund – Rashmi Agency Vs. Deputy Commissioner CT & GST Circle, Cuttack-I City and Ors. – Orissa High Court

July 1, 2026

A refund arising from an appellate order under Section 54 of the GST Act cannot be refused as premature merely because time to file appeal under Section 112 has not expired, and in the absence of a pending appeal or other proceeding the Deputy Commissioner has no jurisdiction to invoke Section 54(11) to withhold refund – Rashmi Agency Vs. Deputy Commissioner CT & GST Circle, Cuttack-I City and Ors. – Orissa High Court Read Post »

Moms Cradle Pvt. Ltd. Vs. Union of India and Anr. – Delhi High Court

October 9, 2025

Moms Cradle Pvt. Ltd. Vs. Union of India and Anr. – Delhi High Court Read Post »

JVG Technology Pvt. Ltd. Vs. Commissioner CGST, Delhi West and Anr. – Delhi High Court

May 23, 2025

JVG Technology Pvt. Ltd. Vs. Commissioner CGST, Delhi West and Anr. – Delhi High Court Read Post »

G Nxt Power Corp Vs. Union of India and Ors. – Kerala High Court

August 29, 2019

G Nxt Power Corp Vs. Union of India and Ors. – Kerala High Court Read Post »

Saraf Natural Stone and Anr. Vs. Union of India and Ors. – Gujarat High Court

July 10, 2019

Saraf Natural Stone and Anr. Vs. Union of India and Ors. – Gujarat High Court Read Post »