Delhi HC Stays GST Recovery Due to Section 108 Limitation Issue

Interglobe Aviation Limited Vs Additional Commissioner CGST South Commissionerate (Delhi High Court) The matter concerned a refund order passed in FORM-RFD-06 on 5 May 2022 under the CGST Act. Subsequently, a Show Cause Notice dated 26 March 2025 was issued to the petitioner under Section 108 of the Central Goods and Services Tax Act, 2017 for exercise of revisional powers on the ground that excess inadmissible refund had been granted. Thereafter, the Revisional Authority passed an order on 5 December 2025, which was challenged before the Delhi High Court. The petitioner contended that Section...