Delhi HC Finds No Valid Ground to Withhold ₹10 Lakh GST Refund, Orders Processing With Statutory Interest

The Delhi High Court has found no valid ground to withhold a ₹17 lakh GST refund and has ordered its processing with statutory interest. This ruling provides significant relief to the taxpayer, emphasizing that tax authorities cannot arbitrarily delay or deny legitimate refunds. The court directed that the refund, which was due, must be processed promptly along with applicable statutory interest for the period of delay. This decision reinforces the principle of expeditious processing of refunds and penalizes undue retention of taxpayer funds by the tax department.