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Delhi HC Bars IGST Refund Denial Based on Prior Year ITC Allegations Without SCN
Case Law Details
- Case Name
- Stanlee (India) Enterprises Pvt. Ltd. Vs Commissioner of CGST (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Stanlee (India) Enterprises Pvt. Ltd. Vs Commissioner of CGST (Delhi High Court)
The Delhi High Court examined a writ petition challenging the rejection of IGST refunds claimed on exports for the months of August, September, and October 2024. The refunds pertained to IGST paid on exports and were claimed through shipping bills uploaded on the ICEGATE portal. The refund applications were rejected by the Department through RFD-08 notices and a subsequent rejection order dated 3 February 2025. The sole ground for rejection was an alleged excess availment of Input Tax Credit (ITC) during Financial...
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