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State of Karnataka and Ors. Vs. BLG and Sons and Ors. – Karnataka High Court

30 Jun 2026, 04:36 PM

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Accost Media LLP Vs. Deputy Commissioner of Income Tax, Circle 27(1) – Bombay High Court

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

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