Delhi HC Denies IGST Refund Pending Restoration of GST Registration

Shree Radhe Vallabh Traders Vs Commissioner Central Goods And Service Tax (Delhi High Court) The Delhi High Court has dismissed a petition filed by M/s Shree Radhe Vallabh Traders, seeking the release of an IGST refund of over Rs. 1.19 crore. The court ruled that the refund could not be granted until the trader’s Goods and Service Tax (GST) registration, which had been cancelled with retrospective effect, was restored. The judgment highlighted a failure by the petitioner to disclose the cancellation of their GST registration and to cooperate with the tax authorities during the refund pro...