No power to adjudicate ITC eligibility during refund proceedings
Last updated: 13 September 2025
Court :
Supreme Court of India
Brief :
The Supreme Court in the case of Special Commissioner, Zone 11 & Ors. v. Hybon Technologies Private Limited [SLP Diary No. 21165 of 2025, order dated August 29, 2025] dismissed the appeal filed by the revenue authorities against the Delhi High Court order, which held that the authority under Section 16 of the IGST Act read with Section 54 of the CGST Act does not empower revenue officers to examine the admissibility of Input Tax Credit (ITC) while adjudicating refund claims.
Citation :
SLP Diary No. 21165 of 2025, order dated August 29, 2025
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Bimal Jain
Published in GST
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