OMEGA QMS. v. COMMISSIONER, CGST, DELHI WEST & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
OMEGA QMS.
v.
COMMISSIONER, CGST, DELHI WEST & ANR.
W.P.(C) 11815/2025 & CM APPL. 48226/2025 dated 19.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54 & 56
Decision : In favour of assessee
Refund – Withholding of refund under Section 54(11) – Initial refund claim rejected – Appellate Authority allowed refund – No appeal filed against appellate order – Department issued review order expressing intention to prefer appeal – Commissioner withheld refund processing under Section 54(11) stating grant would adversely affect revenue – No actual appeal filed due to absence of Appellate Tribunal – Section 54(11) requires two conditions: (i) order directing refund being subject matter of pending appeal/proceedings and (ii) Commissioner opinion that grant likely to adversely affect revenue – Department opinion under Section 54(11) cannot be relied upon on standalone basis – In absence of pending appeal challenging Appellate Authority order refund cannot be withheld – Held: Writ petition allowed – Respondents to process refund with interest under Section 56 within two months.
Represented By:
Counsel for the Petitioner: Puneet Agrawal, Ketan Jain, Sakshi Bisht, Chetan Kumar Shukla, Yuvraj Singh & Mansi Khurana, Advs
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