Shalender Kumar Vs Commissioner Delhi West CGST Commissionerate
Date: April 2, 2025
Subject Matter
Department cannot invoke Sec 54(11) to withhold a refund when no appeal is filed against the Appellate Authority order and no stay is in place
Summary
In the case at hand, the petitioner, Shahji Enterprises, engaged in wholesale trade and export of FMCGs, challenged two orders from the GST department under Article 226/227 of the Constitution: one dated January 14, 2025, which withheld their refund,…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226/227 of the Constitution of India challenging the order bearing Order No. 04/2024-25 dated 14th January, 2025 and the Review Order bearing No. 12/2023-24 dated 21st July, 2024, passed by the Commissioner, Delhi West, CGST C…