Delhi HC allows Belated GST Refund Application filing due to Technical Glitches

Sethi Sons (India) Vs Assistant Commissioner And Ors. (Delhi High Court) In a recent verdict, the Delhi High Court ruled in favor of Sethi Sons (India) in their petition against the denial of a refund of unutilized input tax credit (ITC) related to Goods and Services Tax (GST) on zero-rated supplies from July 2017 to March 2018. The petitioner contested the rejection of their refund application by the Proper Officer, citing its filing beyond the stipulated two-year period under Section 54(1) of the Central Goods and Services Tax Act, 2017 (CGST Act). Despite subsequent appeals, including an un...