M/s K-NXT LOGISTICX PRIVATE LIMITED
Vs.
UNION OF INDIA & ANR.

W. P. (C) 3713/2025 & CMAPPL. 17335/2025
HIGH COURT: Delhi
DATED: 15.05.2025

Citation: 2025 Taxo.online 815

Court granted GST refund as per Appellate Authority’s order and affirms and refund cannot  withheld solely based on department opinion

Refund – ITC – Initial refund claim rejected – Appellate authority issued Order-in-appeal allowing refund claim – Despite appellate authority decision department withheld processing of refund citing Section 54 (11) of CGST Act which allows withholding refunds if order is under appeal or could adversely affect revenue

 Held: Petition disposed – Court ruled refund must be processed and cannot be withheld solely based on department opinion especially when no pending appeal against appeal order at that time – Court directed refund should be processed along with statutory interest for delay in payment – If department later filed appeal processing of refund would subject to outcome of appeal.

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