Section 92(2) in The Central Goods and Services Tax Rules, 2017
(2)Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in [Part A] [Substituted 'Part B' by Notification No. G.S.R. 333(E), dated 18.5.2021 (w.e.f. 19.6.2017).] of FORM GST RFD-07 informing him the reasons for withholding of such refund.[Provided that where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD- 07.] [Inserted by Notification No. G.S.R. 333(E), dated 18.5.2021 (w.e.f. 19.6.2017).]
