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Keeping refund order in abeyance merely on allegation of wrongful availment of ITC unjustified: Delhi HC
Case Law Details
- Case Name
- HCC VCCL Joint Venture Vs Union of India & Ors. (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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HCC VCCL Joint Venture Vs Union of India & Ors. (Delhi High Court)
Delhi High Court held that keeping in abeyance refund order by exercising powers conferred u/s. 108 of the CGST Act merely on the basis of intelligence regarding wrongful availment of ITC unjustified since pre-requisite conditions for invoking section 108 not satisfied.
Facts- The writ petitioner assails the validity of the order dated 05 July 2023 made in purported exercise of powers conferred by Section 108 of the Central Goods & Services Tax Act, 2017 and which has principally placed in abeyance an order of refund da...
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