9911796707
TMI Blog2025 (5) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER 1. The instant writ petition has been preferred seeking the following reliefs: - "(i) Directing to the respondent to comply in respect of order dated 10.05.2024 (ANNEXURE-P-1) of the appellate authority for release of refund of Rs 18,33,000/- in spite of the direction of the Hon'ble High court of Delhi vide order dated 18.11.2024 (ANNEXURE P-6) to release the refund of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at may be obtained by the respondents on any statutory appeal that they may choose to prefer and orders that may be passed thereon. 4. The petition shall stand disposed of on the aforesaid terms." 3. Despite the aforesaid directions, the respondents have failed to take appropriate steps and release the refund as claimed. It is this which has constrained the writ petitioner to approach the Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del 2709):- "17. Undisputedly, the Revenue is entitled to file an appeal under section 112 of the Central Goods and Services tax Act, 2017, within a period of three months from the date of the order. We are informed that the said period has been extended as the Appellate Tribunal has not been constituted as yet. However, the respondent cannot refuse to comply with the appellate orders on this gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellate authority. xxxx xxxx xxxx 25. The present petition is allowed. The respondent is directed to forthwith disburse the petitioner's claim for refund along with interest as payable in accordance with law. 26. It is, however, clarified that this order would not preclude the respondent from availing statutory remedy against the orders-in- appeal in accordance with law." 8. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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