Delhi HC Raps Appellate Authority for Long-Pending GST Refund Appeals

IDP Education India Private Limited Vs Government of N.C.T. of Delhi & Ors. (Delhi High Court) The Delhi High Court heard a petition filed under Article 226 of the Constitution challenging the prolonged pendency of three GST refund appeals filed by the petitioner—dated 29 September 2021, 17 November 2022, and 23 November 2023. The petitioner, which provides student recruitment-related support services to IDP Australia under a Support Service Agreement, had filed refund applications for the financial years 2019–2020, 2020–2021, and 2021–2022. Despite filing these refund appeals over...