TRUTH FASHION v. S.K SINGH SPECIAL COMMISSIONER & ANR
High Court, Delhi
Sachin Datta, Justice
TRUTH FASHION
v.
S.K SINGH SPECIAL COMMISSIONER & ANR
CONT.CAS(C) 484/2025 dated 04.05.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Contempt/compliance proceeding – Petitioner alleges wilful non compliance of earlier orders directing refund and interest following appellate authority’s allowance of refund claim – High Court earlier directed respondents to process refund expeditiously, subsequent Court order commanded refund with interest – Revenue delayed release, filed challenge leading to deposit of refund amount in Court pending appeal – Earlier order relegated Revenue to appellate remedy and noted deposit of amount by Revenue – Held: Writ petition disposed – Court directs release of amount lying deposited with Registrar to petitioner after three weeks, subject to appellate outcome – No interim stay on refund by Tribunal.
Represented By:
Counsel for the Petitioner: M.A. Ansari, Tabbassum Firduse Ahmad Ansari, Imran Ahmad, Advs.
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