PREM POLYMERS v. SALES TAX OFFICER CLASS II/AVATO, WARD 50, ZONE 3 & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
PREM POLYMERS
v.
SALES TAX OFFICER CLASS II/AVATO, WARD 50, ZONE 3 & ANR.
W.P.(C) 12255/2025 & CM APPL. 49951/2025 dated 14.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54
Decision : In favour of assessee
Refund – Excess ITC – Non processing of communications by department – Court considered timelines prescribed under Section 54 of CGST Act – Held: Petition disposed – Refund be passed within three weeks alongwith interest.
Represented By:
Counsel for the Petitioner: Puneet Rai & Sushil Gaba, Adv.
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