IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73/74 notice u/r 92(3)

IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73/74 notice u/r 92(3)Case-LawsGSTHC quashed the impugned order denying refund of IGST to the petitioner-assessee and directed grant of refund. It held that mere suspicion of exces

IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73/74 notice u/r 92(3)
Case-Laws
GST
HC quashed the impugned order denying refund of IGST to the petitioner-assessee and directed grant of refund. It held that mere suspicion of excess ITC availment cannot justify withholding refund through a notice under Rule 92(3) CGST Rules when no discrepancy in the refund claim is established. Relying on SC principles, HC held that initiation of recovery proceedings for exce

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