This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Refund Cannot Be Withheld Without Stay of Appellate Order: Delhi HC
Case Law Details
- Case Name
- Alex Tour And Travel Private Limited Vs Assistant Commissioner (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Alex Tour And Travel Private Limited Vs Assistant Commissioner (Delhi High Court)
The Delhi High Court considered a writ petition seeking implementation of three Orders-in-Appeal directing refund of unutilised Input Tax Credit (ITC) amounting to ₹2,62,01,727, along with applicable interest. The dispute related to refund of ITC claimed on inputs and input services used for export of services, which are treated as zero-rated supplies under Section 16(3)(a) of the IGST Act. The refund applications for FY 2018-19 and FY 2019-20 were initially rejected on the grounds that the pet...
