Delhi HC Directs Processing of GST ITC Refund Under Inverted Tax Structure

Prem Polymers Vs Sales Tax Officer Class II/Avato (Delhi High Court)

In the case of Prem Polymers vs Sales Tax Officer Class II/Avato, the Delhi High Court addressed a writ petition seeking the processing of a GST refund. The petitioner, Prem Polymers, had filed an application for a refund of Rs. 14,10,742 in accumulated Input Tax Credit (ITC) for the period of April 2024, citing an inverted tax structure as the cause.

The petitioner’s counsel stated that despite multiple communications to the Department since September 2024, the refund application had not been pr

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