Delhi HC: No GST Refund Recovery Until Tribunal Functional

Quick Summary

The Delhi High Court has ordered GST authorities not to take coercive action to recover a reversed refund from Ikiraon Technologies Pvt. Ltd. This decision comes as the GST Appellate Tribunal, the usual recourse for such appeals, is not yet functional. The court noted that the company disputes the grounds for the refund reversal and lacks an immediate statutory appellate remedy.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Ikiraon Technologies Pvt. Ltd. v. Assistant Commissioner, CGST, Janakpuri Division &Anr. [W.P.(C) 13392/2025 order dated September 01, 2025] held that in a situation where a refund order in favour of the assessee has been set aside by the appellate authority, GST authorities restrained from taking coercive action on refund recovery until GST Appellate Tribunal is functional.

Citation :
W.P.(C) 13392/2025 order dated September 01, 2025

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