GST: Order directing GAIL to pay sum which is not due and payable is unsustainable

Gail (India) Limited Vs Directorate General of GST Intelligence (Delhi High Court) Delhi High Court held that impugned order directing GAIL to pay a sum of money which is not due and payable by GAIL is not sustainable. Facts- The petitioner (GAIL) has filed the present petition impugning the order dated 08.03.2018 issued by respondent no.1 u/s. 87(b) of Chapter-V of the Finance Act, 1994 read with Section 174(2)(e) of the Central Goods & Services Tax Act, 2017 calling upon GAIL to pay a sum of ₹13,13,07,485/- which, respondent no.1 believes, is owed by GAIL to respondent no.2. GAIL’s c...