Delhi HC Refuses GST Refund Writ as Effective Statutory Appeal Before GSTAT Was Available

Mahanadi Exporttek Private Limited Vs Union of India (Delhi High Court) The Delhi High Court disposed of the writ petition filed by Mahanadi Exporttek Private Limited challenging the appellate order dated 22.08.2025 which upheld rejection of GST refund claims aggregating to ₹4.10 crore, ₹23.68 lakh and ₹12.90 lakh. The petitioner, engaged in export of electronic items, had filed refund applications under Section 54 of the CGST Act. The refund claims were rejected through Orders-in-Original dated 22.11.2024 and 05.12.2024 after the department raised objections regarding shipping bills, ba...