PHOENIX IMPEX v. SALES TAX OFFICER CLASS II AVATO & ANR.

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

PHOENIX IMPEX

SALES TAX OFFICER CLASS II AVATO & ANR.

W.P.(C) 12424/2025& CM APPL. 54016/2025 dated 06.12.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 54

Rule Number : Rule 86B

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of assessee

Refund – Unutilised ITC – Refund application remained unprocessed beyond statutory timelines under Section 54(7) of CGST Act, 2017 – During pendency of writ, department issued SCN questioning refund mainly on ground supplier paid tax predominantly through ITC (over 90%) and not in cash and sought supporting documents – Petitioner contended no bar under Rule 86B to utilisation of more than 90% ITC for discharge of liability and relied on Suraj Mangar(2025 Taxo.online 1698) holding 60 day refund time limit as mandatory – Held: Writ petition disposed – Department to credit refund along with statutory interest payable on delayed refund within one month.

Represented By:

Counsel for the Petitioner: Siddharth Sarwal, Adv.

PHOENIX IMPEX v. SALES TAX OFFICER CLASS II AVATO & ANR.

PHOENIX IMPEX v. SALES TAX OFFICER CLASS II AVATO & ANR.

🔒 Premium Content

Quick Link

Get In Touch