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Delhi HC Confirms Appellate Authority Can Re-Adjudicate GST Refund Claims
Case Law Details
- Case Name
- CHEGG India Private Limited Vs Assistant Commissioner CGST (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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CHEGG India Private Limited Vs Assistant Commissioner CGST (Delhi High Court)
Appellate Authority empowered to re-adjudicate refund claims taking into considerations new documentary evidence, facts and law
The Hon’ble Delhi High Court in the case of Chegg India Private Limited v. Assistant Commissioner CGST [W.P.(C) 11718/2025 & batch, order dated September 08, 2025] held that the Appellate Authority is empowered under Section 107(11) of the CGST Act to comprehensively re-adjudicate refund claims, including considering fresh documents and all periods together, and must avoid the inconsis...
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