GST Refund Cannot Be Withheld Without Stay of Appellate Order: Delhi HC

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 petitioner rendered ...