Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 54(10)] [Section 54] [Entire Act] State of Punjab - Subsection Section 54(10)(a) in The Punjab Goods and Services Tax Act, 2017 (a)withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;