Keeping refund order in abeyance merely on allegation of wrongful availment of ITC unjustified: Delhi HC

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...