Delhi HC Stops Coercive GST Refund Recovery Until GSTAT Becomes Functional

Ikiraon Technologies Pvt. Ltd. Vs Assistant Commissioner (Delhi High Court)

Delhi High Court restrains GST authorities from taking coercive action on refund recovery until GST Appellate Tribunal is functional

In the case of Ikiraon Technologies Pvt. Ltd. v. Assistant Commissioner, the Delhi High Court restrained GST authorities from taking coercive action to recover a refund from the company. The company, an electronics trader, had initially received a refund of approximately ₹13.43 crores, which was subsequently set aside by the Appellate Authority. The A

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