Commissioner Can Withhold Exporter’s Refund Under Section 54(11) Pending Ongoing Multi-Tier Fraud Investigation
Commissioner Can Withhold Exporter’s Refund Under Section 54(11) Pending Ongoing Multi-Tier Fraud Investigation Issue Whether the Commissioner can lawfully withhold an IGST refund under Section 54(11) of the CGST Act based on an ongoing anti-evasion investigation into multi-tier supplier fraud, even after the taxpayer secured a favorable appellate order. Facts Export & Refund Claims: The… Read More »