Delhi High Court Stays GST Recovery Proceedings: Revisional Order Barred by Section 108 Limitation Period

The intersection of statutory limitation periods and the revisional powers of tax authorities is a highly litigated domain within the Goods and Services Tax framework. In a significant judicial development, the Delhi High Court in the matter of Interglobe Aviation Limited Vs Additional Commissioner CGST South Commissionerate has granted interim protection to the assessee against coercive recovery actions. The core of the dispute revolves around the expiration of the mandatory limitation period prescribed under Section 108(2)(b) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act), and the alleged overstepping of jurisdictional boundaries by the Revisional Authority.

This article provides a comprehensive summary and analysis of the factual matrix, the legal arguments advanced by both parties, and the interim ruling delivered by the Delhi High Court.

Factual Matrix of the Dispute

The controversy stems from a refund claim processed and granted to the assessee by the primary adjudicating authority.