Section 54(11) Cannot Withhold GST Refund Without Pending Appeal: Delhi HC

Truth Fashion Vs Commissioner of DGST Delhi & Ors. (Delhi High Court) The Delhi High Court considered a writ petition seeking directions for release of a GST refund of ₹18,33,000 in compliance with an appellate order dated 10.05.2024 and an earlier High Court order dated 18.11.2024, along with statutory interest under Section 56 of the DGST/CGST/IGST Acts, 2017. In the earlier proceedings, the Court had recorded the respondents’ statement that the refund claim would be disposed of expeditiously, preferably within three weeks, subject to any orders obtained in a statutory appeal. De...