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Delhi HC Stops Coercive GST Refund Recovery Until GSTAT Becomes Functional
Case Law Details
- Case Name
- Ikiraon Technologies Pvt. Ltd. Vs Assistant Commissioner (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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Ikiraon Technologies Pvt. Ltd. Vs Assistant Commissioner (Delhi High Court)
Delhi High Court restrains GST authorities from taking coercive action on refund recovery until GST Appellate Tribunal is functional
In the case of Ikiraon Technologies Pvt. Ltd. v. Assistant Commissioner, the Delhi High Court restrained GST authorities from taking coercive action to recover a refund from the company. The company, an electronics trader, had initially received a refund of approximately ₹13.43 crores, which was subsequently set aside by the Appellate Authority. The Appellate Authority’s decision ...



