Section 54 of the CGST Act, 2017— Refund  —– The counsel for the petitioner submitted that proceedings by way of impugned SCN could not be drawn unless an order of refund granted under Section 54(3) is reversed either in an appeal under Section 107 of the Act or in revision under Section 108 of the Act by the competent authority.

Held that:- The Hon’ble High Court issued Notice to the respondent.