Refund allowed by Appellate Authority cannot be ignored on ground that Revenue decided to challenge such Order


Last updated: 21 June 2023

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in G.S. Industries v. Commissioner Central Goods and Services Tax [W.P.(C) NO. 14719 of 2022 dated March 28, 2023] held that the Order of Appellate Authority allowing refund to assessee cannot be ignored solely because Revenue decided to challenge the order allowing refund, directed the Revenue to disburse refund along with interest and clarified that Revenue is not precluded from availing any remedy and in case Revenue succeeds they would be entitled to recovery the amount disbursed.

Citation :
W.P.(C) NO. 14719 of 2022 dated March 28, 2023

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Bimal Jain
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