Eunike General Trading Vs Commissioner of Goods And Service Tax
Date: March 15, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, AMIT MAHAJAN
Subject Matter
Section 83 cannot be resorted to for recovery of "erroneous" refund
Summary
The petitioner has filed a petition seeking to unblock its bank account in which an amount of ₹34,48,080/-, pertaining to a refund granted to the petitioner, has been blocked at the instance of the respondent. The court had previously directed freezi…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, praying that a writ, order or direction be issued to unblock the bank account in respect of the amount of ₹34,48,080/-, which relates to the refund sanctioned and credited in the petitioner’s bank account. The petitioner also prays that an appropriate direction be issue…