HC: Directs payment of balance credit of CGST component of provisional refund amount to Assessee

Delhi HC directs the Revenue to credit the balance amount of refund of already sanctioned CGST component of the provisional refund amount to the Assessee; Notes that a provisional order dated December 27, 2019 u/s 54(6) and Rule 91(2) for GST amount was sanctioned to the Assessee being 90% of the total claim; Records that a revised payment advice was issued to the State Authority thereafter, the SGST component of the provisional refund was made to the Assessee, however, the b...