Delhi HC Orders Re-evaluation of Kesri Steels’ Refund Claim under DVAT

Kesri Steels Limited Vs Commissioner of Delhi Goods And Service Tax & Ors (Delhi High Court) This article explores the recent Delhi High Court judgment in the case of Kesri Steels Limited vs Commissioner of Delhi Goods and Service Tax & Ors (W.P.(C) No. 7365/2022). The case highlights the importance of proper record-keeping and verification processes in resolving disputes related to Goods and Service Tax (GST) refunds. Background: Kesri Steels Limited, the petitioner, filed a petition challenging two orders related to a GST refund claim: Order dated November 27, 2011: This order fram...