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GST Refund Cannot Be Withheld Without Stay of Appellate Orders: Delhi HC
Case Law Details
- Case Name
- Brij Mohan Mangla Vs Union of India & Ors. (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
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Brij Mohan Mangla Vs Union of India & Ors. (Delhi High Court)
The Delhi High Court considered a writ petition seeking directions to disburse GST refund of ₹74,02,337 for the period May 2019 to December 2019, along with interest, in implementation of the Appellate Authority’s order dated 20.09.2021. The petitioner had claimed refund of accumulated Input Tax Credit (ITC) under Section 54(3) of the CGST Act on account of an inverted duty structure through six refund applications. The refund claims were rejected on the grounds that physical verification showed the business...
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