https://www.taxtmi.com/caselaws?id=434941 The Delhi HC ruled in favor of the petitioner regarding withheld refund claims under inverted duty structure. The department had not filed appeals against favorable appellate orders within the prescribed time limit, though they claimed extension under a 2019 circular. The court held that without securing a stay order, the department cannot ignore or withhold implementation of appellate authority orders merely because they intend to appeal. The court emphasized that such conduct would undermine the rule of law and allowed the petition, directing compliance with the appellate orders. en-us Thu, 23 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434941 The Delhi HC ruled in favor of the petitioner regarding withheld refund claims under inverted duty structure. The department had not filed appeals against favorable appellate orders within the prescribed time limit, though they claimed extension under a 2019 circular. The court held that without securing a stay order, the department cannot ignore or withhold implementation of appellate authority orders merely because they intend to appeal. The court emphasized that such conduct would undermine the rule of law and allowed the petition, directing compliance with the appellate orders. Case-Laws GST Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434941