Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Delhi High Court
Where assessee applied for refund of unutilized ITC while SCN proposed partial rejection and OIO partially sanctioned refund and rejected balance while OIA set aside OIO to extent of wrongful rejection without mandating unconditional release or foreclosing further examination; since a subsequent order rejected refund, proper course was statutory appeal to test reasons and scope and effect of OIA GST: Where petitioner challenged rejection of refund of unutilized ITC, statutory appeal remedy being available, writ interference was not warranted; liberty was granted to pursue statutory appeal