Section 54(10) in Bihar Goods and Services Tax Act, 2017
(10)Where any refund is due under sub-section (3) to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may-(a)withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case maybe;(b)deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.Explanation. - For the purposes of this sub-section, the expression "specified date" shall mean the last date for filing an appeal under this Act.
