Commissioner’s Opinion Alone Insufficient to Withhold GST Refund: Delhi HC

Shalender Kumar Vs Commissioner Delhi West CGST Commissionerate & Ors. (Delhi High Court) The Delhi High Court addressed a petition by Shalender Kumar challenging orders by the Commissioner, Delhi West CGST Commissionerate, that withheld his GST refund. The petitioner had initially faced rejection of his refund claim by the Adjudicating Authority due to issues with his suppliers’ licenses. However, the Appellate Authority subsequently ruled in the petitioner’s favor, deeming his refund claim genuine and compliant with GST Act requirements. Despite this appellate order, the refu...