HCC VCCL Joint Venture Vs Union of India & Ors
Date: November 4, 2024
Subject Matter
No restrictions should exist on withdrawing amounts from the Electronic Cash Ledger if there's no outstanding demand
Summary
In this case, the petitioner challenged an order dated 05 July 2023 that placed in abeyance a refund order previously issued on 09 December 2022, which sanctioned a refund of INR 5.5 crore. The refund concerned amounts in the Electronic Cash Ledger t…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The writ petitioner assails the validity of the order dated 05 July 2023 made in purported exercise of powers conferred by Section 108 of the Central Goods & Services Tax Act, 2017 1 and which has principally placed in abeyance an order of refund dated 09 December 2022. That order had sanctioned the refund of a sum of INR 5,50,00,000/- in…