https://www.taxtmi.com/caselaws?id=761673 The Delhi HC held that the revisional authority's order placing a refund sanction in abeyance under Section 108 of CGST Act, 2017 was invalid. The petitioner had no outstanding demand, and allegations of wrongful ITC availment based on subsequent intelligence inputs were distinct from the original refund order. The court found that mere allegations of improper ITC utilization, without establishing that the refund sanction order was illegal or invalid, did not justify invoking Section 108. The petition was allowed, as the impugned order lacked proper justification for withholding the refund. en-us Tue, 05 Nov 2024 00:00:00 +0530 Wed, 13 Nov 2024 16:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761673 The Delhi HC held that the revisional authority's order placing a refund sanction in abeyance under Section 108 of CGST Act, 2017 was invalid. The petitioner had no outstanding demand, and allegations of wrongful ITC availment based on subsequent intelligence inputs were distinct from the original refund order. The court found that mere allegations of improper ITC utilization, without establishing that the refund sanction order was illegal or invalid, did not justify invoking Section 108. The petition was allowed, as the impugned order lacked proper justification for withholding the refund. Case-Laws GST Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761673