Delhi HC says GST Refund Cannot Remain Withheld Indefinitely

Shiv Overseas had exported goods on payment of IGST under nine shipping bills between February 2022 and March 2023, but its refund remained withheld due to alerts against its IEC. Although the authorities had certified in May 2026 that no investigation was pending, one DGARM alert was still stated to be pending; the High Court directed a final decision within one week and warned that the DGARM Director's salary would not be released if the deadline was not met.