Quick Summary: A company called M/s ValueLabs Solutions LLP wanted the court to stop the recovery of a tax refund, but the court said they should use the regular appeal process instead.
M/s ValueLabs Solutions LLP filed a request asking the court to cancel an order demanding the recovery of a tax refund of ₹19,97,669. This refund was for exports made in the financial year 2020-21. The company argued that the order was unfair and not properly signed.
The company filed the request after receiving a notice on July 28, 2025, demanding the refund recovery with interest and penalty. They claimed it violated their rights and the rules of the GST Act.
The judges, Chief Justice Sri Aparesh Kumar Singh and Justice G.M. Mohiuddin, noted that the company waited two years to file the request. They pointed out that the GST Appellate Tribunal had recently started working, allowing the company to file an appeal starting December 1, 2025.
The court emphasized that the company had other ways to address the issue. They could appeal the original order and potentially delay the recovery by making a pre-deposit.
The court decided not to consider the request, suggesting the company use the available appeal routes instead. No costs were imposed.
In summary, the court did not accept the company's request and advised them to follow the usual appeal process.
