Delhi High Court: A GST Refund Order Isn't the Only Thing That Can Keep Your Money Stuck
Delhi HC upholds withholding of a Rs 3.15 crore sanctioned GST refund under Section 54(11) of the CGST Act because a pending Anti-Evasion Wing investigation independently qualified as 'other proceedings under this Act' -- no departmental appeal against the refund order was needed.
GST
GSTN's new Multistate Registration facility, live from 1 October 2026, lets Normal Taxpayers apply for GST registration in several States/UTs at once via a single Master TRN, entering common business details once instead of filing them State by State.