Long-Pending GST Refund Appeals Hurt Businesses: Delhi High Court To Appellate Body

A division bench of Justices Prathiba M. Singh and Shail Jain made the observation while dealing the plea of a foreign education consultancy company, whose appeals for tax refund have been pending since four long years.

The High Court had recently held that foreign education consultancy services to students in exchange for admission based commission from foreign universities qualify as 'export of services' and are entitled to claim GST refund.

The Petitioner was however aggrieved by pendency of its three appeals filed before the Appellate Authority between 2021 and 2023.

Petitioner submitted that despite repeated hearings, orders have not been passed in the matter.

The High Court, at the outset observed that in terms of Section 107(13), appeals have to be decided within a period of one year. In the present case however, more than four years had lapsed.

“The Appellate Authority cannot delay the adjudication or refund applications in this manner as the blocking of refunds could have adverse impact on businesses,” it remarked.

Under these circumstances, the Court directed the Appellate Authority to decide Petitioner's appeals expeditiously and in any case by 10th January, 2026.

If refunds are granted to the Petitioner, statutory interest shall also be liable to be paid to the Petitioner for the entire period, the Court added.

Appearance: Ms. Bhawya Verma, Adv. for Petitioner;

Case title: IDP Education India Private Limited v. Government Of N.C.T. Of Delhi & Ors

Citation: 2025 LiveLaw (Del) 1611

Case no.: W.P.(C) 17694/2025

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