Triune Project Private Limited Vs Commissioner of State GST Department of Trade Department of Trade And Taxes Delhi & Ors
Date: May 17, 2026
Subject Matter
Authorities' Rejection of Refund Despite Clear Court Orders Constitutes Prima Facie Contempt
Summary
The Delhi High Court observed that the respondent department's rejection of the petitioner's refund claim, despite prior clear judicial directions to sanction it, amounts to prima facie contempt of the court's orders. The Court had previously directe…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. For the Financial Year April, 2020 to March, 2022, the petitioner on 30 th November, 2023, took recourse to the provisions of Section 54(3) of the CGST Act, 2017 seeking refund in the Form GST RFD-01. 2. Since the said proceedings were not decided, the petitioner approached this Court through Writ Petition (Civil) No. 14121 of 2025, which was…