K-Nxt Logisticx Private Limited Vs Union of India And Anr
Date: May 14, 2025
Subject Matter
Department's opinion u/s 54(11) cannot be used independently to withhold refunds, especially when no appeal is pending against the Appellate Authority's favorable decision
Summary
This case involves a petition filed by M/s K-NXT Logisticx Pvt. Ltd., seeking the sanctioning of a refund claim amounting to ₹19,09,038 along with interest due to unutilized Input Tax Credit (ITC) for January 2023. The petitioner operates in freight…
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 on behalf of the Petitioner-M/s K-NXT Logisticx Pvt. Ltd. under Article 226 of the Constitution of India inter alia seeking a direction to the Respondent No. 2 department (hereinafter, ‘department’) to sanction the refund claim of the Petitioner…