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2023 (10) TMI 477 - HC - GSTSeeking disbursal of amount of refund as claimed by the petitioner - reluctance of the respondents to comply with the order passed by the Appellate Authority - right to appeal - HELD THAT:- Notwithstanding that the respondents may have a right to appeal the order dated 07.04.2021 before the Appellate Tribunal, it cannot be accepted that the respondents can ignore the said order and not comply with the same, without a competent authority or court staying the said order. The issue involved in this petition is covered by the earlier decision of this Court in the case of Alex Tour and Travel Private Limited v. Assistant Commissioner, CGST, Division-Janakpuri [2023 (5) TMI 505 - DELHI HIGH COURT] where it was held that It cannot be accepted that the Revenue can ignore the orders passed by the appellate authority mainly on the ground that it proposes to file an appeal. The respondents are directed to forthwith disburse the refund as sanctioned by the Appellate Authority - Petition allowed.
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