Ikiraon Technologies Pvt. Ltd. Vs Assistant Commissioner
Date: August 31, 2025
Subject Matter
Coercive Refund Recovery Stayed Until GSTAT Becomes Functional
Summary
M/s Ikiraon Technologies Pvt. Ltd. filed a writ petition challenging an Order-in-Appeal dated June 2, 2025. This appellate order set aside previous refund orders that had granted the petitioner ₹13.43 crores.
The petitioner's counsel argued that the appellate order was flawed, primarily because it set aside the refund on the "completely baseless" ground that the physical verification of the petitioner's business premises had not been conducted. The counsel asserted that verification was, in fact, completed, and all necessary documents were submitted, which led to the initial sanctioning of the refund.
The court noted that the Order-in-Appeal is subject to further appeal before the Goods and Services Tax Appellate Tribunal (GSTAT), which is currently non-functional. Given that the appellate order is challenged and the GSTAT is not yet notified, the court deemed it necessary to protect the petitioner's interests in the interim.
The High Court admitted the petition and issued notice. It directed the respondent to file a counter affidavit within six weeks.
Crucially, the court issued an interim order directing that no coercive steps be taken against the petitioner in the meantime. The matter is scheduled to be listed before the Joint Registrar on October 6, 2025, and before the Court on December 15, 2025.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This hearing has been done through hybrid mode.
CM APPL. 54876/2025 (for exemption)
2. Allowed, subject to all just exceptions. Application is disposed of.
W. P.(C) 13392/2025 & CM APPL. 54875/2025
3. The present petition has been filed by the Petitioner – M/s Ikiraon Technologies Pvt. Ltd., inter alia, challenging the impugned Order-in-Appeal dated 2nd June, 2025 by which the refund orders, which were granted in favour of the Petitioner to the tune of Rs.13.43 crores, have been set aside by the Appellate Authority.
4. Submission of Mr. Gulati, ld. Counsel appearing for the Petitioner is that the refund orders have been set aside, inter alia, on the ground that physical verification of the Petitioner’s place of business was not done which as per him is completely baseless. It is submitted that in fact the physical verification was done and all the relevant documents have been submitted post which the refund was granted.
5. Issue notice. Mr. Aditya Singla, ld. SSC accepts notice.
6. Ld. Counsel for the Respondent objects to the ground in the petition that no personal hearing was given. It is submitted that the hearing was, in fact, afforded to the Petitioner.
7. Be that as it may, this is an Order-in-Appeal, which is also an appealable order before the GST Appellate Tribunal. However, the GSTAT is yet to be notified.
8. In view thereof, let the counter affidavit be filed within six weeks. Rejoinder thereto be filed within four weeks thereafter.
9. No coercive steps be taken against the Petitioner in the meantime.
10. List before the Joint Registrar on 6th October, 2025.
11. List before the Court on 15th December, 2025.