Phoenix Impex Vs Sales Tax Officer
Date: December 5, 2025
Subject Matter
Delayed ITC Refund Applications Mandatorily Attract Statutory Interest Under Section 54(7)
Summary
The petition sought a refund of unutilized Input Tax Credit (ITC). The refund was initially held up by authorities citing the supplier's high ITC utilization (over 90%) for tax payment. The High Court allowed the petition, directing the sanction of t…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed, inter alia , seeking refund claim of the sum of Rs.25,16,760/- filed by the Petitioner vide application bearing ARN No. AA0701240394778 dated 15th January, 2024. 3. The Petitioner had filed the said refund application for the unutilised Input Tax Credit (he…