HARBHAJAN SINGH THUKRAL v. GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES & ANR
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
HARBHAJAN SINGH THUKRAL
v.
GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES & ANR
W.P.(C) 3967/2025 dated 20.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Denial of refund due to appropriation towards outstanding liability – Petitioner claimed refund of excess balance in electronic cash ledger – Refund initially sanctioned but adjusted against outstanding liability – Respondent confirmed cancellation of demand but admitted failure to upload order on AIO portal caused wrongful appropriation of refund amount – Petitioner contention of refund amount due and payable upheld – Held: Petition disposed – Direction issued to process refund with statutory interest within two months.
Represented By:
Counsel for the Petitioner: Hari Kishan, Adv.
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