Refund not attained finality but released on Court’s orders? – Need for caution

K-Nxt Logisticx Private Limited Vs Union of India And Anr (Delhi High Court) Introduction GST has been facing anomalous challenges since its implementation back in 2017. The challenges started primarily with implementation issues. However, as the law evolved, the ecosystem witnessed the procedural challenges along with interpretational challenges paving their way into the system. All these challenges have reached before the higher judicial forums for redressal and therefore, beyond any doubt, the High Courts and Apex Courts are overburdened with mounting pile of litigation. One of the precise ...