2026-VIL-710-DEL
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SGST High Court Cases

GST - Refund of unutilized Input Tax Credit on different grounds - Assistant Commissioner partially sanctioned refund and rejected balance amount - Petitioner preferred appeal and Appellate Authority set aside rejection order and directed refund but thereafter Assistant Commissioner again rejected refund application on different grounds relating to discrepancies in turnover reporting between GSTR-1 and GSTR-3B returns - Whether Order-in-Appeal finalizing refund issue precludes Assistant Commissioner from examining refund claim afresh on other legally permissible grounds - HELD - The Order-in-Appeal merely set aside rejection of refund claim on grounds which formed basis of initial order-in-original and neither directed unconditional release of refund amount nor foreclosed examination of petitioner's entitlement on any other legally permissible ground. Assistant Commissioner cannot be said to have been precluded from examining refund claim afresh on grounds distinct from those which stood negated by Appellate Authority - Whether such exercise has been validly undertaken or otherwise would necessarily require examination of merits of reasons recorded in impugned order. The Court is prima facie unable to accept that impugned order is non est or wholly without jurisdiction so as to warrant interference in exercise of writ jurisdiction - Petitioner if so advised may avail statutory remedy of appeal wherein Appellate Authority can examine the issues in comprehensive manner - Writ petition is dismissed
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