Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Department Can't Withhold Refund In Terms Of S.54(11) GST Act Unless Appeal Against Refund Order Is Filed: Delhi High Court
Appeal Against OrderGST
The Delhi High Court has ruled that a "department can't withhold a refund" unless an "appeal against a refund order is filed." The court's decision, which is a significant victory for the taxpayer, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.
