{"id":74573,"date":"2025-12-12T08:55:17","date_gmt":"2025-12-12T03:25:17","guid":{"rendered":""},"modified":"2025-12-12T08:55:17","modified_gmt":"2025-12-12T03:25:17","slug":"igst-refund-restored-mere-suspicion-of-excess-itc-cannot-replace-sections-73-74-notice-u-r-92-3","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74573","title":{"rendered":"IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73\/74 notice u\/r 92(3)"},"content":{"rendered":"<p>IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73\/74 notice u\/r 92(3)<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94989\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74573","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74573","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74573"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74573\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}