GST Refund Cannot Be Kept In Abeyance Without recorded Reasons: SC

Union of India & Ors. Vs HCC VCCL Joint Venture (Supreme Court of India) Refund Cannot Be Kept In Abeyance Without recorded Reasons Under Section 108 Of CGST Act: Supreme court Upholds Delhi High Court Order. On July 9, 2025, the Supreme Court of India upheld the Delhi High Court’s decision, emphasizing that refunds cannot be held in abeyance without recorded reasons under Section 108 of the CGST Act. This ruling, in the case of UNION OF INDIA & ORS. VERSUS M/S. HCC VCCL JOINT VENTURE, reiterates the importance of natural justice and procedural fairness, mandating a “speaki...