GST Refund Cannot Be Denied by Disregarding Binding HC Order where no stay or appeal is pending

Thales India Private Limited Vs Assistant Commissioner of CGST (Delhi High Court)

The Hon’ble Delhi High Court in the case Thales India Private Limited v. Assistant Commissioner of GST, Delhi [W.P.(C) 5563/2025, dated May 27, 2025] held that the GST Department cannot refuse to process refund on the ground that it does not accept a binding High Court decision, especially when no stay or appeal exists.

Facts:

Thales India Private Limited (“the Petitioner”) filed the present writ petition seeking im

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