STANLEE (INDIA) ENTERPRISES PVT. LTD. v. THE COMMISSIONER OF CGST, DELHI NORTH
High Court, Delhi
Prathiba M. Singh, Justice & Renu Bhatnagar, Justice
STANLEE (INDIA) ENTERPRISES PVT. LTD.
v.
THE COMMISSIONER OF CGST, DELHI NORTH
W.P.(C) 5370/2025 dated 03.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 6, 73 & 74
Rule Number : Rule 92
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund – IGST on exports – Excess ITC objection – Refund claims for subsequent export months rejected via RFD 08 citing excess ITC detected on GSTR 2A vs 3B reconciliation for FY 2019 20 – No SCN issued – Audit completed for FY 2018 24 raising no demand for 2019 20 – Court held excess ITC must be pursued only through proper proceedings under Sections 73/74 – RFD 08 under Rule 92(3) cannot be used as recovery mechanism or to withhold otherwise admissible export refunds – Supreme Court in Armour Security (India) Ltd. clarifies demand proceedings commence only with SCN – Held: Writ petition disposed – Order set aside – Department to grant full refund with statutory interest within two months.
Represented By:
Counsel for the Petitioner: Virag Tiwari & Himank Ahuja, Advs.
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