High Court of Delhi
Karamsar Poultry Appliances v. Assistant Commissioner, Janakpuri Division, CGST Delhi West
The ruling in brief
Where assessee applied for refund of unutilized ITC while SCN proposed partial rejection and OIO partially sanctioned refund and rejected balance while OIA set aside OIO to extent of wrongful rejection without mandating unconditional release or foreclosing further examination; since a subsequent order rejected refund, proper course was statutory appeal to test reasons and scope and effect of OIA
Where petitioner challenged rejection of refund of unutilized ITC, statutory appeal remedy being available, writ interference was not warranted; liberty was granted to pursue statutory appeal
Provisions considered
Section 54, read with section 107, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017; Section 107, read with section 121, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.