M/s JVG TECHNOLOGY PRIVATE LIMITED v. COMMISSIONER CGST, DELHI WEST & AN
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s JVG TECHNOLOGY PRIVATE LIMITED
v.
COMMISSIONER CGST, DELHI WEST & ANR.
W. P. (C) 5757/2025 & CM APPL. 26284/2025 dated 23.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 54, 56 & 107
Decision : In favour of assessee
Refund – ITC – Initial refund claim rejected – Appellate authority issued Order-in-appeal allowing refund claim – Despite appellate authority decision department withheld processing of refund citing Section 54 (11) of CGST Act which allows withholding refunds if order is under appeal or could adversely affect revenue – Held: Petition disposed – Court ruled refund must be processed and cannot be withheld solely based on department opinion especially when no pending appeal against appeal order at that time – Court directed refund should be processed along with statutory interest for delay in payment – If department later filed appeal processing of refund would subject to outcome of appeal.
Represented By:
Counsel for the Petitioner: Abhas Mishra, Adv.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member