Delhi High Court restrains GST authorities from taking coercive action on refund recovery until GST Appellate Tribunal is functional
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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Bimal Jain
Published in GST
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