Intention to appeal cannot delay refund

J the App by JustIDT is delighted to share the snapshot of Omega QMS v. CGST (19 Aug 2025) where, the Delhi High Court held that refunds cannot be withheld merely on the “intention” to appeal. Section 54(11) requires an actual pending appellate proceeding, not a hypothetical one. The Court directed release of refund with interest, reinforcing taxpayer rights and limiting arbitrary powers of the Department.