Delhi HC Confirms Appellate Authority Can Re-Adjudicate GST Refund Claims

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...