Nov 30, 2025
Refund of unutilised ITC cannot be withheld once the assessee has succeeded in appeal; refusal to process refund despite appellate order amounts to wilful non-compliance warranting contempt action.
ALEX TOUR AND TRAVEL PRIVATE LIMITED v. DEPUTY COMMISSIONER, CGST, UTTAM NAGAR DIVISION Delhi High Court | W.P.(C) 12739/2023 | Refund of ITC | Order dated 22.11.2023Bench: Justice Vibhu Bakhru & Justice Amit MahajanStatutory Provisions Involved: Section 54, CGST Act, 2017 β Refund of tax / ITC Section 56, CGST Act, 2017 β Interest on delayed refund Rule 89, CGST Rules, 2017 β Refundβ¦
