The Hon’ble Delhi High Court in Harbhajan Singh Thukral v. Government of NCT of Delhi, Department of Trade and Taxes, W.P. (C) No. 3967 of 2025, decided on 20.08.2025, held that where the refund amount lying in a taxpayer’s electronic cash ledger is erroneously adjusted against a liability that has been subsequently cancelled, the taxpayer…
Refund from GST Cash Ledger Cannot Be Withheld on Suspicion
- August 5, 2025
The Hon’ble Supreme Court, in the case of Union of India & Ors. v. HCC VCCL Joint Venture, Special Leave Petition (Civil) Diary No. 24660/2025, decided on 09.07.2025, upheld that mere suspicion of wrongful Input Tax Credit utilisation cannot justify withholding a refund from the Electronic Cash Ledger under Section 108 of the CGST Act….