Refund on account of export cannot be withheld merely on the ground that Revenue intends to file appeal


Last updated: 30 June 2023

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in Alex Tour and Travel Pvt. Ltd. v. Assistant Commissioner, CGST [W.P.(C) NO. 5722 OF 2023 dated May 8, 2023] directed the Revenue department to disburse the assessee's refund claim along with interest as payable and held that, the Revenue cannot withheld assessee's refund merely on account that it intends to file appeal before the GST tribunal that to when the Tribunal is not constituted.

Citation :
W.P.(C) NO. 5722 OF 2023 dated May 8, 2023

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Bimal Jain
Published in GST
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